logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 수원고등법원 2021.01.13 2020누10940
증여세부과처분취소
Text

Of the judgment of the first instance, the part against the plaintiff shall be revoked.

On March 7, 2016, the Defendant reverted to the Plaintiff in December 2009.

Reasons

1. Facts of recognition;

A. The relationship and governance structure of the Plaintiff-related companies 1) B Co., Ltd. (hereinafter “B”) is an unlisted corporation established on November 16, 2002 for the purpose of developing automatic measurement remote control system using the electromagnetic wave radar, etc., and manufacturing and selling related parts and equipment. The M Co., Ltd. (hereinafter “B”) was established on August 1, 2003 and dissolved on July 1, 2003.

The plaintiff held 43.33% shares, but around December 2001, the plaintiff acquired all shares of the plaintiff's holding from the defense industry sector from N, an incorporated association that the plaintiff was an adviser, and runs a military-related business.

2) The shareholders and shareholding status in B as of December 31, 2008 are as follows:

F, around 2006, as to shares B in its name 39,352 shares, J, as to shares 63,673 shares in its name, with respect to shares 53,673 shares in its name, and I, as to shares 84,640 shares in its name (40,00 shares at the end of 206). For shares 97,047 shares in its name, H, as to shares 87,047 shares in its name, K drafted an investment confirmation document confirming that each shares was due for the Plaintiff, and around around 201, L, 165,820 shares in its name, with respect to shares 63,673 shares in its name.

The following facts are confirmed in relation to the management of G 41,150 B employees (Plaintiff driver) of G 41,150 (Plaintiff driver) of N 39,350 N 39,35,000 G 47,047 E 94,07 E 94,000 K 67,673 K 63,673 H 52,645 B, including the representative of the Dispute Resolution Co., Ltd. (Fund management officer) of G 44,640 (Plaintiff driver) 140,000 N 3,000 N 637,80,000 (100%) B.

① The Plaintiff’s pocket book (which is written on the first page as “for corporate management reference”) is written as the Plaintiff’s own pen.

② The Plaintiff, who was an executive of B at the time of around 2011, was L (the Plaintiff joined M Co., Ltd. in 1990 and joined M Co., Ltd. in August 23, 2006 to December 21, 2009.

arrow