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1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order of revocation below shall be revoked.
Reasons
1. On March 27, 2006, the Plaintiff sought revocation of the disposition of imposition of corporate tax of KRW 100,677,449,880, which belonged to the Plaintiff on March 27, 2006. The first instance court dismissed the Plaintiff’s claim.
Accordingly, the Plaintiff filed an appeal, and the court prior to the remanded the case, revoked the part exceeding KRW 47,898,303,741 of the disposition imposing the above corporate tax, and dismissed the remaining claims.
Therefore, both the Plaintiff and the Defendant appealed, and the Supreme Court reversed the part against the Plaintiff prior to remand and remanded this part to this court. The Defendant’s appeal was dismissed.
Therefore, the scope to be judged by this Court is limited to the remaining portion of the disposition of imposition of KRW 100,677,449,880 of the above corporate tax, which remains without being revoked in the judgment before remand.
2. Details of the disposition;
A. On August 12, 1999, the Plaintiff acquired 23,514,00 new shares issued by B Co., Ltd. (hereinafter “B”) falling under the specially related party under Article 52(1) of the former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter “former Corporate Tax Act”) (hereinafter “first new shares subscription price: 5,000 won per share: 5,000 won per face value) (hereinafter “the first new shares subscription price”). On April 25, 2000, the Plaintiff acquired 23,507,505,57 shares issued by the same company as 42,527,885,00 won per share (the par value per share: 5,000 won per share) (hereinafter “the second new shares subscription price”); and 200,000 won per share (hereinafter “the second new shares subscription price”); and 5,000 won per share”).
B. On June 7, 200, the Plaintiff, holding the instant new stocks, transferred all of the instant new stocks to 5 employees, other than B employees, to one won per share, and thereafter, recorded accounts of KRW 160,065,865,423 (160,097,885,000-32,019,57 x 1 won) as investment securities disposal losses, etc. at the time of settling accounts for the business year 2000.
C. The plaintiff is above.