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(영문) 서울행정법원 2009.08.20 2008구합42666
법인세등부과처분취소
Text

1. On October 1, 2007, the corporate tax for the portion attributable to the Plaintiff on October 1, 2006 by the director of the tax office of Seodaemun-gu shall be KRW 545,225,910, and the corporate tax for the Plaintiff.

Reasons

1. Details of the disposition;

A. A. On August 1, 2006, Amadeus IT Group S.A., a Spanish corporation, was merged into WAM Porfro S.A., a parent company holding 60.83% of the shares of the shares of the Gumas on August 1, 2006 (hereinafter “instant merger”). After the instant merger, WAM Porfro S.A. changed the name of the corporation into Amadeus Group Ga.A., the name of the Plaintiff corporation, according to the name of the Gumadeus, as of the date of the instant merger.

B. At the time of the merger of this case, the European Republic of Korea owned 256,374 shares (hereinafter “instant shares”) equivalent to 32% of the shares issued by the local travel information company, a domestic corporation. However, the Seoul regional tax office confirmed that the ownership of the instant shares was transferred from the European Republic of Korea to the Plaintiff due to the merger of this case in the course of corporate tax investigation in 2006 on Saturdays, and notified the head of the Seoul Northern District Tax Office to impose corporate tax and securities transaction tax by deeming that the transfer of the instant shares and other securities, which are domestic source income under Article 93 subparag. 10 of the former Corporate Tax Act (amended by Act No. 8831 of Dec. 31, 2007; hereinafter “Corporate Tax Act”) occurred.

C. Accordingly, on October 1, 2007, the chief of the Defendant Nam-gu Tax Office imposed corporate tax (including additional tax) for the year 2006 equivalent to 9.09% of the transfer margin, and 136,568,600 won in relation to the transfer of the said shares, on the transfer margin calculated by deeming the assessed value of the instant shares as the transfer value of the instant shares, by applying the provisions of Article 13 of the Convention between the Republic of Korea and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter “Korea-Spain Tax Convention”), which is equivalent to 9.09% of the transfer margin, and the securities transaction tax (including additional tax) for the year 2006 in relation to the transfer of the said shares.

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