(영문) 서울고등법원 2015. 04. 01. 선고 2014누66726 판결특수관계자가 독자적 자금으로 제3자 배정 유상증자에 참여하여 신주를 취득후 법인이 상장됨에 따라 얻은 이익은 과세대상이 아님[국패]
Seoul Administrative Court Decision 2013Guhap6404, 2014
Benefits accrued from the listing of new stocks by a corporation after acquisition of new stocks by participating independently in the allocation of new stocks to a third party with a special relationship shall not be subject to taxation.
(1) The acquisition of new shares that are deemed to be acquisition by shares under Article 41-3 (6) of the Inheritance Tax and Gift Tax Act shall be made by means of the acquisition of shares donated by or with compensation from the largest shareholder, etc., or the assets donated by the largest shareholder, etc.
Donation of profits from the listing, etc. of stocks or equity shares under Article 41-3 of the Inheritance Tax and Gift Tax Act.
2014Nu6726 Revocation of Disposition of Imposition of Gift Tax
00AA
The Director of Gangnam District Office
Seoul Administrative Court Decision 2013Guhap64004 decided September 26, 2014
March 4, 2015
April 1, 2015
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On December 31, 2012, the decision that the Defendant reported to the Plaintiff on December 31, 2012 by the OOO(including additional OOO) of the gift tax on the profits arising from stock listing of the BB corporation.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.