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1. The Defendant imposed acquisition tax of KRW 1,324,685,750 on E on July 12, 2012 and special rural development tax of KRW 132,468,560.
Reasons
1. Details of the disposition;
A. E’s initial acquisition process of shares 1) E, together with F, changed the trade name of G Co., Ltd. (J on July 6, 2009) to H on November 27, 2001.
All before and after the change of trade name below H
(2) At the time of the establishment of H, E and F made an investment in cash of KRW 1 billion in the amount of KRW 1 billion, and F agreed to make an investment in kind by March 2002, 202 in ethylcop and poppy-type (Anchorr) and poppy-type (Anchormp) in the amount of KRW 1 billion, a constituent part of the LNG vessel storage tank, and to issue KRW 500,000 per common share of KRW 1 billion in the face value of H.
3) On November 28, 2001, E remitted 1 billion won in cash to F’s account. H paid 1 billion won in cash to H with the value of 2 million shares issued. The F did not comply with the promise to contribute ethyl et al. to the investment in kind of ethyl and poppy, and the E and F giving 2 million shares of H were allocated 90,000 shares each to E and F, and 200,000 shares each. (b) Additional issuance of new shares and fabrication of private document by F were made on July 21, 2004 and August 25, 2006, by holding a temporary shareholders’ meeting without giving notice to E, and opening the board of directors’ general shareholders’ meeting to increase the total number of shares to be issued from 8 million shares to 2 million shares and to 4 million shares each, each of the causes for the amendment of the articles of incorporation.
In the process of the issuance of new shares above, F forged a written consent for reduction of the period and a waiver of preemptive rights in E’s name that contain the contents of consent without objection to giving the maximum period prescribed in Articles 418 and 419 of the Commercial Act.
F divided and allocated new shares issued as above to F itself and its wife, etc.
2F, on November 27, 2006, claims that the transfer from E was made from November 27, 2006, while in the position of H representative director, and that the interest was paid.