(심리불속행) 양도대가로 지급된 주식의 평가는 양수인 명의로 개서한 날을 기준으로 함[국승]
Seoul High Court-2017-Nu-52353 ( October 17, 2017)
Seocho 2016west 1642 ( December 9, 2015)
(D) The appraisal of shares paid in consideration of the transfer shall be based on the date of the opening in the name of the transferee.
In principle, the date of transfer of assets shall be the date of settlement of the price, or in case of transfer of assets before settlement of the price, the date of receipt entered in the list, etc., i.e., the date of transfer of assets
Article 98 of the Income Tax Act, Article 162 of the Enforcement Decree of the Income Tax Act
2017du68714 Revocation of disposition rejecting capital gains tax rectification
New AA et al.
O Head of tax office
on October 28, 2018
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices
February 28, 2018