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(영문) 창원지방법원 2013.05.28 2012구합2205
취득세등부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. The following facts in relation to the circumstances of the disposition may be acknowledged by comprehensively taking account of Gap evidence Nos. 1, 2, 4-1, 2, 5, 1-1 through 10, 2-2, and 2, and the purport of Gap evidence Nos. 1, 2, and 2.

Non-party F Co., Ltd. 1) A and G Co., Ltd. (hereinafter “G”).

A) On November 27, 2001, H, managing, decided to operate a business of developing and producing members, a core component of LNG vessel storage tank, and changed its trade name to I on July 6, 2009.

I.D.

A) The establishment of a group of members, and the establishment of a gold-type development for the production of a group of members and the raising of funds necessary therefor was agreed upon by H to take charge of A, and subsequent businesses and company management. 2) A, in accordance with the agreement, remitted cash of KRW 1 billion to H’s account on November 28, 2001.

On November 30, 2001, A and H respectively hold an inaugural general meeting of I and determine the class and number of shares to be issued at the time of establishment as KRW 8 million, KRW 2 million per common share, KRW 500 per share, and KRW 500 per share. On the other hand, A and H appoint a representative director as K, and complete the registration of incorporation on December 3, 2001.

3) H paid KRW 1 billion remitted by A as stock price. Pursuant to an agreement between A and H, among shares 2 million shares issued at the time of incorporation of the Company, KRW 900,000 shares were allocated to A and H, each of which was 90,000 shares, and 20,000 shares were allocated to J, a director of the above G, who was the nearest part of H (each of the above shares below).

B. On July 21, 2004, the issuance of new shares H adopted a resolution to hold a temporary general meeting of shareholders to increase the total number of shares to be issued I by 20 million won. On the same day, the H adopted a resolution to issue new shares of 500,000 won per face value by holding a board of directors without convening a notice to notify A, etc.

In addition, H holds a temporary general meeting on August 25, 2006 without giving notice to A, and holds the total number of shares to be issued I.

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