logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2017.08.22 2016구합60967
증여세경정거부처분취소
Text

1. All of the plaintiffs' lawsuits against the defendants are dismissed.

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

Reasons

1. Details of the disposition;

A. F Co., Ltd. (hereinafter “F Co., Ltd.”) was established on September 1, 200 for the purpose of developing and supplying software, manufacturing and selling smart cards, etc. The Plaintiffs were executive officers and employees of the instant company, respectively.

B. On June 28, 201, the instant company issued bonds with non-exclusive private placement (hereinafter “instant bonds with warrants”) with the total face value of KRW 10 billion. Among them, the Company acquired bonds with warrants of KRW 5 billion in total face value, and bonds with warrants of KRW 3 billion in total face value of the Non-Indicted Capital Co., Ltd. (hereinafter “Non-Indicted Capital”); and bonds with warrants of KRW 3 billion in total face value of the Non-Indicted Capital Co., Ltd. (hereinafter “Non-Indicted Capital”); and new Non-Indicted Capital Co., Ltd. (hereinafter “New Capital”) with warrants of KRW 2 billion in total face value, respectively.

C. On June 28, 2011, the Plaintiffs acquired the preemptive rights separated from the instant bonds with warrants (hereinafter “instant preemptive rights”) from the deaf Capital Capital and the New Capital Capital among the instant capital companies, respectively, as follows:

The Plaintiff’s 360 million C 600,000,000 222,50,000,0000,000 2,000,27,0002 B B B 600,000,000,000 27,000,000 33 3 60,000,000 27,000,000 27,000,000 27,000,000,000 4 50,000,000 22,50,000,000, 130,50,500, 1300,50, 500, 500, 500, 500, 300,300,300, 6300,0000, 6300,000

D. Thereafter, on September 5, 2012 and October 5, 2012, the Plaintiffs exercised the instant preemptive right to new shares at KRW 17,465 per share and converted the following number of shares into shares as indicated below. On December 31, 2012, the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter “former Inheritance Tax Act”).

arrow