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Reasons
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(영문) 부산지방법원 2018.09.06 2017구합24463
증여세부과처분취소
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1. All of the plaintiffs' claims are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiffs acquired the shares (hereinafter “instant shares”) of E Co., Ltd. (hereinafter “E”), F Co., Ltd. (hereinafter “F”), and G Co., Ltd. (hereinafter “G”), and registered as shareholders, referring to the said three Co., Ltd. (hereinafter “instant shares”).

The number of shares acquired by stockholders who are issued shares (%) E on November 24, 2008 (%) Plaintiff C C, 850,35 Plaintiff B, May 9, 201, 201, Plaintiff B, 200, Plaintiff A, on March 5, 2012, Plaintiff D, on March 5, 2012, Plaintiff D, on March 5, 2012, 201, Plaintiff D, on March 28, 2000 (40 Plaintiff B, March 5, 2012, Plaintiff B, 10,500 (10,500 Plaintiff B, January 14, 2013, 2015)

B. From June 30, 2016 to March 31, 2017, the Commissioner of the Busan Regional Tax Office: (a) conducted a tax offense investigation with respect to the instant stock company and an investigation into the source of funds for the acquisition of the Plaintiffs’ shares; (b) determined that H, a beneficial shareholder of the instant stock company, was the title trust of the instant shares to the Plaintiffs; and (c) notified the Defendants thereof.

C. Accordingly, the Defendants determined and notified the Plaintiffs of gift tax and additional tax as follows.

(1) The head of the tax office, the head of the tax office, the head of the tax office, the head of the tax office, the head of the tax office, the head of the tax office, the head of the tax office, the head of the tax office of 32,940,60, the head of the tax office, the head of the tax office of 40, the head of the tax office of 20, the head of the tax office of 205, the head of the tax office of 30, the head of the tax office of 40, the head of the tax office of 20, the head of the tax office of 40, the head of the tax office of 20, the head of the 25, the head of the 20, the head of the 205, the head of the 40, the head of the 25, the head of the 204, the head of the 205, the head of the 205, the head of the 205, the head of the 3014, the 25.

D. The Plaintiffs are dissatisfied with the instant disposition, and thus, on June 28, 2017, June 29, 2017, June 29, 2017, June 30, 2017, and November 13, 2017.

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