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Reasons
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(영문) 서울행정법원 2013.07.04 2011구합11211 (1)
법인세부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. In around 2003, the Plaintiff owned credit cards and loans against LG Card Co., Ltd. (hereinafter “LG card”). However, as the management of the LG card has deteriorated, the Plaintiff agreed to convert the bonds held by 15 creditor financial institutions into equity and sell them after the rehabilitation of the LG card by converting the bonds held by 15 creditor financial institutions into equity investment, the Plaintiff reported the acquisition value of the stocks of this case on February 13, 2004 (1) and July 28, 2004 (2) and 60.3 billion won on July 28, 2004 (3j) and 5.6 billion won on January 25, 2005 (hereinafter referred to as “the stocks converted into equity investment”) and as shown in Table 1, and reported corporate tax.

【표1】 출자전환 및 시가 계상 구분 일자 출자금액(원) 주식수 ①원고계상 시가 (단가, 원) ②증권거래소 종가 (단가, 원) 시가 차이 (②-①) 1차 2004.2.13. 603억 12,060,000 33,500,000,000 18,090,000,000 △15,410,000,000 (2,778)¹ (1,500) 2차 2004.7.28. 603억 12,060,000 47,168,000,000 66,933,000,000 19,765,000,000 (3,911)² (5,550) 3차 2005.1.25. 56억 965,517 5,600,000,000 5,301,000,000 △299,000,000 (5,800)³ (5,450)

1. Loans of 26.8 billion won (5,360,000 won per share), card bonds of 3.5 billion won (6,700,000 won per share, 5,000 won per share);

2. Loans of 26.8 billion won (5,360,000 won per share, 2,550 won per share), card bonds of 33.5 billion won (6,70,000 won per share, 5,000 won per share);

3. Loans of 2.5 billion won (5,800 won per share), card bonds of 3.1 billion won per share (5,800 won per share);

B. The Defendant considered the Korea Stock Exchange paper on the date of conversion into investment as the market price of the instant shares, and calculated the acquisition value of the instant shares as shown in Table 1, and corrected the corporate tax in 2004 to 2008 relating to the instant shares as shown in Table 2 of the following Table 2.

【Year 204 △△△△△,917,127,840 (△△671,708,590), total sum of corporate tax (unit of additional dues), additional tax (unit of surcharge), 2004 △△△△△,917,127,840 (△△△67,708,590), 5,588,420 205 4,937,076,2402,677,677,65,820 7,614, 742,060 △△△△△,438,400 (△△△ 37,269,610) 44,708,007 △△△△△△△△△,54,160 (△△△64,081,790), 635,659, 2008

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