법인전환 이월과세 감면시 사업과 관련이 없는 부채는 순자산가액에서 제외[국승]
Incheon District Court 2017Guhap50069 ( January 25, 2018)
liabilities not related to the business when the carryover taxation is reduced or exempted shall be excluded from the net asset value.
When applying for exemption from taxation carried forward to a corporation, liabilities not related to the business should be excluded from the calculation of net asset value, so the plaintiff's request is without merit.
Article 32 of the Restriction of Special Taxation Act carrying forward taxation of transfer income tax for corporate conversion.
Seoul High Court 2018Nu36433 Revocation of Disposition of Imposing capital gains tax
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Incheon District Court Decision 2017Guhap50069 Decided January 25, 2018
July 13, 2018
October 19, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 1,317,29,440 against the plaintiff on September 12, 2014 by the defendant shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this judgment are as follows: (a) the reasons for the judgment of the first instance, except for partial dismissal or addition, are as follows. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420
○ 3 pages 5 " September 18, 2014" shall be " September 12, 2014".
○ 4, 10, 11 pages "not appropriated as a debt on the account books" are as follows: "The settlement of accounts was made by omitting the debt on the account books by mistake."
○ 7 pages 14 "on the part of the workplace.........."
From 15th to 16th to 7th to 15th to 7th to 7th to 7th to 16th to as follows:
On June 21, 2012, the Plaintiff entered into an all-inclusive succession contract with the instant corporation (the representative of promoters): (a) the total amount of assets and liabilities excluding fixed assets for business among the total amount of business assets that serve as the basis for calculating the value of investment in kind, excluding fixed assets for business as of June 30, 2012; (b) the audit report made on June 30, 2012 as of the base date for investment in kind excludes floating debts; (c) the details of assets and liabilities written thereon do not include floating debts; (d) the corporate director of the instant corporation (the Plaintiff) entered into the articles of incorporation including the value of investment in kind based on the audit report excluding floating debts and the number of stocks allocated thereto; and (e) entered into a series of procedures, such as investment in kind, from around 26, 2012 to October 25, 2012; and (e) the Plaintiff entered into an audit report at the same price as the investment in kind, with the corporation’s representative director certified; and (e.
2. Conclusion
If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.
Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.