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(영문) 대구지방법원 2020.09.23 2019구합23090
양도소득세경정거부처분취소
Text

The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. 1) Incorporated Company B, Incorporated Incorporated Company C, Incorporated Incorporated Company D, Incorporated Incorporated Company E, Incorporated Incorporated Company E and Incorporated Agricultural Company F Co., Ltd. (hereinafter each “B”), “C”, “D”, “E”, and “F” in total, and “B, etc.”, respectively.

(2) On April 5, 2016, the Plaintiff, a major shareholder of the Plaintiff and its family members, transferred B shares 108,00 shares issued by the Plaintiff and its family members, D shares 1,127,916 shares, E shares 897,300 shares, and F shares 623,686 shares. (2) On April 5, 2016, the Plaintiff entered into a sales contract for shares (hereinafter “the first sales contract for shares”) with G, a corporation of the Netherlands (hereinafter “G”) and 71,720 shares out of C’s total shares issued by the Plaintiff owned by the Plaintiff at KRW 25,569,252,720 (hereinafter “the first sales contract for shares”).

In addition, on April 5, 2016, G entered into a new shares subscription contract with the Plaintiff and C to acquire 847,041 shares issued by C in KRW 30,430,794,96 by G.

Accordingly, C’s total issued shares (i.e., 1,157,081 share 847,041 share) held 445,361 share (i.e., 1,157,081 share - 711,720 share, 22.2%) and G held 1,558,761 share (i.e., 71,720 share, 847,041 share, 77.78 percent).

3) Meanwhile, between G and G on April 5, 2016, when the amount of consolidated EBITDA under the consolidated financial statements for one year from July 1, 2016 to June 30, 2017 falls short of the standard amount of 13.7 billion won, as described in attached Table 1, when C executes capital reduction without compensation for the Plaintiff’s shares, and the Plaintiff implements procedures necessary for capital reduction without compensation (hereinafter referred to as “instant shareholder”).

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