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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
The Plaintiff was a shareholder of the start-up Investment Company B (hereinafter “B”) and a partner of the investment association operated by B, and was allocated 5,025 shares of C in the face value (5,000 won per share) by participating in the allocation of forfeited shares (hereinafter “instant subscription for new shares”) by C Co., Ltd. (hereinafter “C”) on July 15, 2005.
(hereinafter “instant forfeited shares” (hereinafter “instant forfeited shares”). With respect to the instant forfeited shares allocated, the Defendant: (a) deemed that the Plaintiff acquired donated benefits following the offering of new shares at low price pursuant to Article 39(1)1 (a) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8139, Dec. 30, 2006; hereinafter “the Act”); (b) calculated KRW 65,917,950 as the value of donated property and notified the Plaintiff of the pre-announcement of taxation; and (c) on January 14, 2016, determined KRW 15,24,844 as gift tax (including additional tax) on the Plaintiff.
(2) On February 29, 2016, the Tax Tribunal dismissed the Plaintiff’s claim on September 30, 2016.
【In the absence of dispute over the grounds for recognition, Gap evidence Nos. 1, 3, 9, and Eul evidence No. 1 and the purport of the entire pleadings, the purport of the plaintiff’s assertion as to the legitimacy of the disposition of this case is whether the disposition of this case is legitimate, and the allocation of forfeited stocks of this case is a transaction of acquisition of preemptive rights by transfer of Eul’s shares to Eul and the exchange ratio for all-inclusive share swap for acquiring the C shares held by Eul, while the shareholders of Eul already determined the share swap ratio for acquiring the shares of Eul and acquiring the shares of Eul, which are the affiliated company of Eul (hereinafter “D”), in order to avoid the spread of share swap, such as the exchange ratio and re-determination of assets, which may occur when Eul directly participate in the capital increase
In fact, the plaintiff would be forfeited from B around June 2005, prior to the date of resolution for allocating forfeited shares by the C Council.