logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 부산고등법원(창원) 2014.06.26 2013누1013
취득세등부과처분취소
Text

1. Revocation of the first instance judgment.

2. Acquisition tax imposed on A on July 11, 201 by the Defendant on July 11, 201, KRW 676,79,360 and special rural development tax.

Reasons

1. Details of the disposition;

A. At the time of the establishment of Nonparty I, the first issue of shares is 1) net A (the death of November 15, 2012, and the deceased).

(G) and H (G Co., Ltd.)

On November 27, 2001, F Co., Ltd. (F) changed its trade name to I on July 6, 2009.

In total, I shall refer to the following before and after the change in the name.

(2) On November 30, 2001, the Deceased and H agreed to be in charge of the development and production of members, a core component of LNG vessel storage tank, and the development and financing of gold development and financing was agreed to be in charge of H. (2) On November 30, 2001, the Deceased and H, as a promoter, have held an inaugural general meeting of I and completed the registration of incorporation of I on December 3, 2001.

[Major Registered Matters: The deceased transferred 1 billion won in cash to H’s account on November 28, 2001 as the total number of shares to be issued (8 million shares), the total number and types of shares to be issued at the time of establishment (2 million shares in general), the representative director (500 won), the director (H, the Deceased, and the Auditor (K). 3) The deceased transferred 1 billion won in cash from the deceased to H’s account. He paid 1 billion won in total issued shares to H with 2 million shares. Pursuant to an agreement between the deceased and H, the deceased and H paid 9 million shares in each of the 9 million shares, and J (G corporation).

20,000 shares issued by I at the time of its establishment (hereinafter referred to as "the first shares in this case") shall be the first shares in this case.

B. Additional issuance of new shares: (a) on July 21, 2004 and August 25, 2006, H held a temporary general meeting of shareholders without giving notice to the Deceased on August 25, 2006 and passed a resolution to increase the total number of shares to be issued by I to KRW 20 million and KRW 40 million; and (b) issued new shares of KRW 4 million by opening a board of directors to make a resolution to issue new shares of KRW 50 million.

In the process of the issuance of new shares above, H’s written consent to the reduction of a period in the name of the deceased and the waiver of preemptive rights, which contain the contents of consent without objection against giving the maximum period prescribed in Articles 418 and 419 of the Commercial Act.

arrow