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(영문) 서울행정법원 2012.06.22 2011구합31956
증여세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

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

Reasons

. As to the disposition, the decision of the Plaintiff B, a real shareholder.

2.2. All economic profits (such as total disposal value, dividends, etc.) from the ownership and disposal of the shares in question shall belong to the Plaintiff B who is the actual shareholder.

2.3. The key shares are all expenses incurred by the change and possession in the name of the Plaintiff A and all the costs incurred by the disposal thereof shall be borne by the Plaintiff B, the actual shareholder.

6) On April 3, 2008, C paid 300 million won in cash to Plaintiff A, who is a resident of Singapore, withheld and paid 45 million won which is 15% of the amount payable under the Singapore Tax Treaty at the time of the transaction of the issue. 7) The following table is arranged before and after the transaction of the issue.

The reasons for the above-mentioned 0-20-60-60-600-60-600-60-600-600-60-600-600-600-60-600-60-600-60-60-60-60-60-60-60-60-60-60-60-60-60-60-60-60-8-60-60-60-60-8-60-60-60-60-60-60-60-7

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