피합병법인의 주식 100%를 취득한 후 2년이 지나 합병하고 계상한 영업권의 감가상각자산 해당 여부[국승]
Seoul High Court-2016-Nu-72909 (2017.02.07)
Whether it constitutes depreciable assets of a business right which is merged and appropriated for two years after acquisition of 100% of the stocks of a merged corporation
Where stocks of a merged corporation are acquired by 100% and two years have elapsed, even if the amount of appraisal of business value forming a business right is included in the price of stock acquisition, the amount paid in return for stock acquisition does not constitute the price of business right acquired by merger, and thus, it does not constitute depreciation assets.
Article 24 of the Enforcement Decree of Corporate Tax Act
2017Du39457 Revocation of Disposition of Corporate Tax Imposition
○○○○ Korea Limited Company
○ Head of tax office
July 11, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 same Act. It is so decided as per Disposition