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(영문) 서울행정법원 2015.12.04 2015구합67113
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. B Before January 4, 2006: H Co., Ltd. (hereinafter “instant company”) is a company established with the business purpose of manufacturing electronic parts on February 17, 2000, and Bcorporate restructuring association 2 (hereinafter “B”) was holding 13,958,027 shares of the instant company among the total number of shares issued by the instant company 15,82,652 shares at the time of acquiring the management right of this case, as seen below.

B. On August 29, 2005, the Plaintiff C, D, and E’s father and the Plaintiff F’s well-beingd part of the Plaintiff F entered into a share acquisition agreement with G and their individuals or corporations (hereinafter “G, etc.”) to acquire or purchase new shares of the instant company and to acquire the management right thereof (hereinafter “instant management right acquisition agreement”). Specifically, after G inspected the instant company (Article 6), the instant company and B reduced the entire existing shares of the instant company at 3:1 (Article 2). The instant company issued KRW 6 million per share to G, etc. at KRW 50,00 per share (Article 3 and KRW 3 billion in total), and transferred the said new shares to B, etc. at KRW 265,505,50 per share (Article 3 and KRW 3 billion in total), and the said new shares transferred to G, etc. at KRW 2605,505,500 per share (Article 6).

(Article 4). (c)

G, after the conclusion of the above contract, designated the plaintiffs to receive the new shares of the company of this case as a person who will acquire the old shares, and thereafter, reduction of capital, issuance of new shares and transfer of shares was conducted under the above contract.

(Provided, That the number of shares to be issued shall be one million shares more than 6 million shares as stipulated in Article 3 of the Agreement, and the number of shares to be issued by the company of this case shall be 7 million shares. The status of shareholders immediately before the conclusion of the contract of this case shall be as follows:

1. The current status of shareholders immediately after reduction of capital, issuance of new stocks and transfer of stocks according to the above contract as stated in the column of 2004 among them shall be as follows:

1.For the purposes of column 1, 2005.

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