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(영문) 대구지방법원 2018.08.31 2018구합21417
압류처분 무효 확인의 소
Text

1. Attached Form that the Defendant rendered to the Plaintiff on September 25, 2015

1. A disposition of seizure of the shares listed in the list is null and void.

Reasons

1. Details of the disposition;

A. The status of the parties 1) A Co., Ltd. ( its trade name was changed from May 12, 2014 to “Co., Ltd. C” as at present.

hereinafter referred to as “B”

(2) On October 18, 1999, the Plaintiff is a company engaged in synthetic resin, manufacturing, processing, and selling business. (3) The Plaintiff is attached to the shares issued by B, among the shares issued by B.

1. The shares indicated in the list (hereinafter “instant shares”) were acquired, and the relevant shares were issued from B around June 26, 2009.

B. The Defendant’s attachment disposition 1) The Director of the Seoul Regional Tax Office: E (a) who was the actual manager of the D Group from September 15, 2014 to October 15, 2014, and (b) (around July 2014, hereinafter “the deceased”).

The Seoul Regional Tax Office notified the Defendant of the gift tax assessment data on the content that the deceased was provided with the exhibition service free of charge by a person with a special relationship, and notified the Plaintiff of the content that the instant shares in the name of the deceased are the name of the deceased’s borrowed property. (ii) Accordingly, on July 1, 2014, the Defendant determined and notified the deceased of KRW 15.35 billion of gift tax to the deceased.

However, on or around July 2014, the deceased was revealed to have died, and the Defendant imposed gift tax on the deceased’s heir Friend F, G, and H, who was the deceased’s heir, around August 2014.

3) However, the above inheritor failed to pay gift tax; on September 25, 2015, the Defendant recognized the instant shares as the property trusted in trust to the Plaintiff by the deceased, and seized them, and notified the seizure of claims to B (hereinafter “instant seizure disposition”).

4) However, the Defendant did not possess the share certificates of this case.

C. The Plaintiff’s share transfer 1) On April 5, 2018, the Plaintiff is only an I.B. (hereinafter “I.D.”).

3) As follows, the shares of this case were transferred at KRW 400 million (hereinafter “stock transfer contract”)

. In accordance with the terms and conditions of this Agreement, the transferor shall transfer the subject shares to the assignee, and the assignee, subject to the agreement on the acquisition of the subject shares.

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