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1. The Defendant’s gift tax of KRW 34,598,920 for the Plaintiff on July 7, 201, and the gift tax of KRW 1,792,151 for the gift tax of KRW 2008 for the Plaintiff on July 7, 201.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established on April 28, 1999 and listed on the KOSDAQ market on October 25, 2007, and the Plaintiff is the largest shareholder and the representative director as B.
B. A gift tax of 2008 (1) B) D Co., Ltd. (hereinafter “D”) on December 6, 2005
After entering into a contract for the acceptance of convertible bonds with D on December 9, 1999, the total face value of convertible bonds of KRW 500 million (hereinafter “instant convertible bonds”).
(2) On December 29, 2006, the Plaintiff acquired from D the total face value of the instant convertible bonds of KRW 3.5 million from D, the total face value of which is KRW 3.5 million, and exercised the conversion right (as at the time of exercise price of KRW 3,100 per share, KRW 50,000 per share, KRW 50,000 per share, hereinafter the same shall apply) on November 18, 2008.
[2] On November 20, 2008, the 112,903 Preferred Shares was received, and the conversion was made on November 20, 2008 to 291,289 Preferred Shares (the conversion ratio: 2.58 Preferred Shares).
3) On July 7, 2011, the Defendant decided and notified KRW 34,598,920 to the Plaintiff on the ground that the Plaintiff received gift equivalent to the difference between KRW 1,675 per share price and KRW 1,201 per share price at the time on November 20, 2008 (i.e., KRW 3,100 or KRW 2.58 per share) and the conversion price (i.e., KRW 34,598,920) (hereinafter “instant first disposition”).
(C) On December 7, 2006, 2009, B entered into a bond acquisition contract with the Securities Co., Ltd. (hereinafter “SPC”), and on December 12 of the same year, BY 370,000,000 (the fixed exchange rate of KRW 800,380,000, 100) issued bonds with non-guaranteed overseas privately placed bonds (hereinafter “first bonds with non-guaranteed”) for the first time. Alternative securities transferred all of the first bonds with non-guaranteed bonds to E (the special purpose corporation for the issuance of asset-backed securities; hereinafter “SPC”).
2 SPCs in this case.