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(영문) 대법원 2018. 06. 28. 선고 2018두39614 판결

주식매수선택권의 행사이익을 산정하기 위한 비상장주식의 시가 산정 방법[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-70498 ( February 27, 2018)

Title

Methods of calculating the market price of unlisted stocks to calculate the benefits from exercising stock options;

Summary

Since the criteria for calculating the market price of unlisted stocks to calculate the benefits from the exercise of stock options are not separately prescribed, the market price of unlisted stocks can be calculated pursuant to Article 60 of the former Inheritance Tax and Gift Tax Act, which provides for such criteria, and if the market price is unclear, the market price can be calculated according to the supplementary method.

Cases

2018Du39614 Revocation of Disposition of Tax Withholding

Plaintiff-Appellant

AAAAAA

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2017Nu70498 Decided 27, 2018

Imposition of Judgment

2018.06.28

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of