명의개서 못한 주식의 양도시기[국패]
Time of transfer of shares without entry;
Even if a transfer is not made due to the closure of the register of shareholders, it is reasonable to see the time of transfer as of the time of liquidation of the transfer price, and it is reasonable to see the transaction price at that time as the normal
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Quotation of judgment of the first instance;
The reasons for this decision are the same as the part of the reasons for the judgment of the court of first instance, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim of this case is accepted on the grounds of its reasoning, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.