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Reasons
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(영문) 대구고등법원 2015.05.15 2014누5508
조세부과처분취소
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1. Revocation of a judgment of the first instance;

2. The plaintiffs' claims against the defendants are all dismissed.

3. The total cost of the lawsuit.

Reasons

1. Details of the disposition;

A. D, E, F, and G as a shareholder of C (hereinafter “C”) and entered into a share purchase agreement with H to transfer 88,400 shares of 221,00 shares to H, 44,20 shares of 13,50 shares, E to 115,90 shares, F to 58,600 shares, and G to 33,00 shares of 33,00 shares. On January 2, 2009, H, I, J, and K (hereinafter “H”) entered into a transfer agreement with H to 88,40 shares, I, J, and K to transfer 44,20 shares of 44,20 shares, respectively (hereinafter “the instant sales agreement”). The shareholder registry of the aforementioned company entered into a transfer agreement with H, etc.

B. In addition, D, E, and F entered into a share purchase agreement with H on January 2, 2009, each of the above shares of 130,000 shares as shareholders of L Co., Ltd. (hereinafter “L”), E, 52,00 shares of 65,00 shares, and F, with H, etc. on January 2, 2009, to transfer 52,00 shares of 130,00 shares to H, 1, J, and K, respectively (hereinafter “the instant purchase agreement”). The said company’s shareholder registry entered into a transfer agreement with H, etc.

C. After August 5, 2010, J and K concluded each share purchase contract with the Plaintiffs of KRW 33,150 (10,000 per share) to transfer each share of KRW 331,50,000 per share (10,000 per share). H concluded each share purchase contract with the Plaintiffs of KRW 19,500 per share (10,000 per share) to transfer each share of KRW 195,500 per share (19,500 per share) (B’s evidence 6-1 through 4; hereinafter the above shares sales contract collectively referred to as “instant sales contract”) and accordingly, transfer of each share of KRW 33,150 per share and KRW 19,500 per share (hereinafter “instant shares”).

Meanwhile, on the other hand, the Daegu regional tax office conducted a tax investigation on C and L from March 15, 2012 to April 11, 2012 (hereinafter “instant tax investigation”). On August 5, 2010, the Plaintiff’s shares transferred to the future are the instant case’s non-performance of obligation, such as H, and the instant sales contract’s cancellation.

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