[법인세부과처분취소][공1982.1.15.(672),74]
Whether a natural person is a specially related person under Article 67(9) of the Enforcement Decree of the Corporate Tax Act (Ordinance No. 6642), whether the shares held by a natural person in the capacity of a national and foreign investor are added (affirmative)
In determining the requirements for disclosure corporations under Article 22(3) of the Corporate Tax Act (Law No. 2566), and whether there is so-called “related party” under Article 67(9) of the Enforcement Decree of the same Act (Presidential Decree No. 6642), a natural person who is a shareholder of the Plaintiff company should calculate the total investment ratio (stocks) ratio by adding up shares owned by a national and a foreign investor. Accordingly, if the total number of shares owned by A and B, who are a shareholder of the Plaintiff company, exceeds 51% of the total number of shares issued by the Plaintiff company, and if Party A and a foreign investor are more than 50% of the shares of Party B, who are qualified as a national
Article 22 of the Corporate Tax Act (Law No. 2566), Article 67 of the Enforcement Decree of the Corporate Tax Act (Presidential Decree No. 6642)
Supreme Court Decision 79Nu42 Delivered on July 24, 1979
Attorney Kim Jong-hwan et al., Counsel for the defendant-appellant
Litigation performers, divers, and lectures of the head of the Yongsan District Office;
Seoul High Court Decision 79Gu568 delivered on October 28, 1980
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal are examined.
The reasoning of the judgment below is that the above domestic company's investment in the business year from January 1, 1974 to December 31 of the same year constitutes an oligopolistic shareholder's 963,80 shares issued by the non-party (9,638,00 shares shall be regarded as clerical error) and the non-party corporation's 60,00 shares issued by the non-party corporation (the non-party company's abbreviation) are 600,00 shares issued by the non-party corporation's 22.685% of total number of shares issued by the non-party corporation, and the above non-party company's share distribution in the above business year is not required to be separated from the non-party's 5's shares issued by the non-party's domestic company's 197,250 shares issued by the non-party's domestic company's 60% of the total number of shares issued by the non-party's domestic company's 60% of the total number of shares issued by the non-party 2.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Jeon Soo-hee (Presiding Justice)