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1. The Defendant’s transfer income tax of 5,049,470 won against the Plaintiff on May 2, 2012 and securities transaction tax of 2,99.5.9
Reasons
1. Details of the disposition;
A. On July 9, 2008, a KOSDAQ-listed corporation B (hereinafter “B”) issued bonds with warrants of KRW 20 billion in order to raise funds for the new construction of the company. A new mutual savings bank, a new mutual savings bank (hereinafter “Korea Savings Bank”) acquired the total amount of the above bonds with warrants.
B. As seen below, the existing shareholders of B held 1.3 billion won of the preemptive right of 28 million won from the Korea Savings Bank (hereinafter “Korea Savings Bank”). C owned 3.88 million won of the Plaintiff, D, 1.680,000 shares, E, 2.880,000 shares, the former representative director G, 8.4 million shares, the former representative director H held 9.52 million shares, respectively.
C. As seen below, I agreed to obtain B’s preemptive right under the name of another person from the existing shareholders of B, but C, Plaintiff, D, E, and F (hereinafter “instant transferor”) transferred B, the shareholders of C, Plaintiff, D, E, and F, excluding G and H, to I at KRW 1,00 per share, around July 9, 2009 and August 2009.
(hereinafter “instant transfer agreement”). D. The transfer agreement between the transferor and I (hereinafter “instant transfer agreement”).
On the other hand, on May 31, 2010, the Plaintiff reported and paid the transfer income tax for the year 2009 on the ground that “the Plaintiff transferred 300 won per share to J and K (J 700,000, K 1,120,000 won)” to the Defendant on July 8, 2009.
E. From September 30, 201 to December 31, 2011, the director of the Seoul Regional Tax Office: (a) determined that the instant transferor, including the Plaintiff, transferred the preemptive right to new stocks at KRW 532 per share (in the case of the Plaintiff, KRW 968,240,000) to the Defendant; (b) notified the Defendant of the same data; (c) accordingly, the Defendant is the securities transaction tax attributed to the Plaintiff in May 2012, 2009, the transfer income tax of KRW 55,049,470, the transfer income tax of KRW 55,049,470, and the securities transaction tax attributed to the Plaintiff in May 9, 2012.