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1. The Defendant’s corporate tax of KRW 722,797,370 (including additional taxes) for the business year 2009 against the Plaintiff on March 25, 2015 and April 2015.
Reasons
1. Details of the disposition;
A. The Plaintiff: (a) 200 for the purpose of developing the Internet program, providing content, operating a private teaching institute, etc.
5.3. A non-listed corporation established on January 10, 2007, the trade name of which was changed from B to C, and was changed from March 18, 2013 to D, and was changed to the current trade name on November 23, 2017.
B. On April 7, 2009, the Plaintiff merged E (hereinafter “E”) a non-listed corporation engaging in a job training business, which is an unlisted corporation, and completed the merger registration on April 10, 2009.
C. The Plaintiff and E calculated the value per share of the Plaintiff and E according to the supplementary assessment methods pursuant to Article 63 of the Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Inheritance Tax Act”) and Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22042, Feb. 18, 2010; hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”), and subsequently, the merger ratio of the instant merger was determined as 1:1; accordingly, the Plaintiff issued new shares of the merger and delivered 2,268,00 shares to E shareholders; and no separate merger subsidy was paid.
After the merger of this case, the Plaintiff included KRW 4,496,382,00 (=5,865,048,000 x 2,5866) and KRW 1,368,66,00 of its own shares x 1,728,66,00 of E’s net asset value of KRW 1,728,621,00 of E’s net asset value of KRW 1,728,621,00 in accordance with the accounting rules for the merger and merger (hereinafter “instant business rules”).
E. Since then, the Plaintiff’s sales right of this case through a revised part offsetting the excess amount of KRW 2,767,760,000, which is equivalent to the difference, on the grounds that the value of the new shares issued through the merger should not be 5,865,048,00 won, but be 3,097,287,000 won calculated according to the method prescribed by the Regulations on Combined Accounting.