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Reasons
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(영문) 서울고등법원 2015.06.12 2014누7598
증여세부과처분취소
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1. Of the judgment of the first instance court, the part against the Plaintiff regarding the order to revoke below shall be revoked.

Defendant on 208.

Reasons

1. Details of the disposition;

A. From September 30, 2001, the Plaintiff is the representative director of Company B (hereinafter “Nonindicted Company”) which produces functional health foods, cosmetics, and daily necessities, and the Plaintiff is the representative director of Company C (hereinafter “C”) from July 13, 2006 to Company C (hereinafter “C”) from November 7, 2006.

B. On June 1, 2006, the non-party company entered into an all-inclusive share swap contract with C as follows:

(hereinafter referred to as the “instant share swap contract”). [General share swap contract (Evidence A No. 2, hereinafter referred to as “A”) and Non-Party A are referred to as “B”.

[1] The parties are the complete parent company holding the total number of shares issued by Eul, and Eul is the complete subsidiary of the Party A by implementing an all-inclusive share swap pursuant to the provisions of this Agreement.

(2) The shares of B held by the shareholders of B through an all-inclusive share swap under this contract shall be transferred to A by means of share swap on the date of share swap pursuant to Article 2, and the shareholders of B shall become shareholders of B by receiving the allotment of new shares to be issued by A.

Article 2. The date of share swap between A and B shall be August 16, 2006, subject to the approval under Article 5 by shareholders of Gap and Eul on the date of share swap.

Article 4 (Issuance and Exchange Ratio of New Stocks) The share swap ratio shall be calculated in accordance with the relevant Acts and subordinate statutes, and the share swap ratio shall be 41.26 shares (amount 500 won) per share (amount 100 won) of Section B.

Accordingly, as of the date of share swap, Gap newly issued 41,260,000 shares of registered ordinary shares (500 won per face value) to shareholders listed in the shareholder registry of Eul as of the date of share swap, and deliver them to shareholders of Eul according to their respective shares holding ratio.

C. On August 17, 2006, the Plaintiff issued the instant share swap contract with Nonparty 647,300 shares or less.

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