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(영문) 수원지방법원 2016.08.23 2015구합62294
증여세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The I Co., Ltd. (hereinafter “I”) was established on July 26, 1996 on KRW 300,000 capital and total number of issued and outstanding shares 30,000.

B. After its establishment, I acquired the registration of the Boling and Ginging Business on October 9, 200, and thereafter gradually expanding the business territory, on March 25, 2008, I acquired the registration of the soil construction business on April 8, 2008 by offering capital of KRW 100 million. On August 7, 2009, I acquired the registration of the construction business by offering capital of KRW 200 million and the registration of the construction business on September 8, 2009 with offering capital of KRW 20 million. On August 3, 2011, I acquired the registration of the steel and concrete construction business on September 26, 201 with offering capital of KRW 200 million.

C. On July 16, 2013 to October 25, 2013, the director of the Central District Tax Office: (a) determined that Plaintiff H was in title trust with Plaintiff A, B, C, D, E, F, and G (hereinafter “market shareholders”) on April 26, 2005 to avoid the secondary tax liability of oligopolistic shareholders, even though Plaintiff H was the actual owner of the entire shares of Plaintiff I; (b) notified the Defendants of the results of the investigation; (c) on the other hand, the details of the change in the number of shareholders and number of shares of Plaintiff H were as follows.

3. Acquisition by transfer on April 26, 2005 also on May 18, 2006, of the portions treated as sound, separate from July 2006, 200, 30, 004, 100, 106, 1997. 10, 204, 200, 306, 10, 2006, 306, 106, 10, 207, 2006, 30, 106, 10, 200, 200, 204, 200, 300, 206, 106, 300, 106, 200, 300, 100, 300, 100, 300, 300, 300, 304, 204, 2004

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