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(영문) 수원지방법원 2016.05.18 2015구합68902
증여세부과처분취소
Text

1. The Defendant’s imposition of KRW 1,886,147,880, which was imposed on the Plaintiff on February 18, 2014, shall be revoked.

2...

Reasons

1. Details of the disposition;

A. B, on July 20, 2012, was changed to C Co., Ltd. (AD, but its trade name was changed to C on July 20, 2012, and at present, sought to acquire E Co., Ltd. (C; hereinafter “C”), requested the Plaintiff to invest KRW 2.5 billion, equivalent to C’s 1,242,257 shares, among March 2012.

B. However, the Plaintiff did not have sufficient financial resources to raise KRW 2.5 billion, and the Plaintiff suggested that “If only KRW 500 million is paid, the remainder of KRW 2 billion is provided as security by F with KRW 1,242,257 shares, and the Plaintiff borrowed funds as security and invested in the manner of borrowing them again from F.”

On March 28, 2012, the Plaintiff agreed to acquire the shares above 1,242,257 shares (hereinafter “the shares acquired in this case”) and thereafter, on March 30, 2012, the Plaintiff acquired the shares acquired in this case.

‘Report on the status of stocks held in bulk, such as stocks, was made.

C. Meanwhile, on June 7, 2012, 816,257 shares that were acquired in the instant case were transferred to the Plaintiff’s name.

F.

C. Of the stated shares 816,257 shares, 191,000 shares were offered as security to G, a bond company, on March 27, 2012.

G has lent the acquisition fund of KRW 700 million to F.

C On August 27, 2012, H, a non-registered director of C, sold the above 191,00 shares on August 27, 2012, and repaid G’s obligations with the purchase price.

E. The above

(c) No more than 600,000 shares of the stated 816,257 shares;

(d) the aggregate of the entry 191,000 shares is called “index shares”

on May 9, 2012, I provided bonds as security to I who is a bond company.

I has lent F the acquisition fund of KRW 1.3 billion to F.

On August 21, 2012, the above KRW 600,000 was sold to foreign investment companies other than the head of the company abroad. The F repaid its debt to I with KRW 1.377 billion out of the purchase price and received KRW 955 million in the remainder.

F. The director of the Seoul Regional Tax Office has conducted a corporate tax integration investigation with respect to C from September 25, 2013 to November 25, 2013.

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