쟁점주식의 양도가 부당행위계산 부인의 대상인지 여부[국패]
Seoul High Court 2015Nu72063 (Law No. 25, 2016)
Examination 2014-0023 (O4.27)
Whether the transfer of outstanding shares is subject to the avoidance of wrongful calculation
The instant transaction is subject to the avoidance of wrongful calculation because it cannot be deemed that there is economic rationality in light of sound social norms and commercial practices.
Article 52 of the Corporate Tax Act
Supreme Court Decision 2016Du52620 ( October 12, 2017)
Hand**** Company
* Commissioner of the Regional Tax Office
Seoul High Court Decision 2015Nu72063 Decided August 25, 2016
d. 2, 2017
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per