이 사건 실권주를 재배당 받아 인수한 신주는 상증법 제41조의5 적용대상에서 제외됨[국패]
New shares acquired by cultivating forfeited shares of this case are excluded from the application of Article 41-5 of the Inheritance Tax and Gift Tax Act.
New stocks under Article 41-3 (6) of the Inheritance Tax and Gift Tax Act shall not include new stocks donated or acquired for consideration by the largest shareholder, etc., without basis, and shall not include new stocks acquired or allocated, regardless of the property donated.
Inheritance Tax and Gift Tax Act Article 41-5
2017Du45971 Disposition of revocation of refusal to correct gift tax
Redo
o Head of the tax office
September 27, 2017
1. The appeal is dismissed.
2.The costs of appeal shall be borne by the Defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition