비상장주식 양도거래가 법인의 자기주식소각목적인 경우에는 자산거래가 아닌 자본 의 환급으로 보아 종합소득세 과세대상임.[국승]
Busan High Court-2016-Nu-23202 (Law No. 10, 2017)
Where the transfer transaction of unlisted stocks is for the purpose of the corporation's treasury stock retirement, it shall be deemed the refund of capital, not the asset transaction, subject to global income tax.
Whether a sale of shares constitutes a transfer of shares as an asset transaction, or whether it constitutes a retirement of shares or a refund of capital, which is a capital transaction, shall be determined by grasping the entire process of the transaction, such as the intent of the parties and the process of concluding the contract
Article 17 of the Income Tax Act
Article 94 of the Income Tax Act: Scope of Transfer Income
2017du46479 global income and revocation of such disposition.
Kim 00
00. Head of tax office
Busan High Court Decision 2016Nu23202 Decided May 10, 2017
September 7, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of