주식회사 발기설립시 현물출자에 대한 양도시기는 주주의 지위를 취득하는 설립등기시기로 보아야 함[국승]
Seoul Administrative Court-2017-Gu Partnership-7574 ( April 12, 2018)
Appellate Court 2017J 2374 (Law No. 17, 2017)
At the time of incorporation promotion, the time of transfer of contribution in kind should be regarded as the time of registration of incorporation acquisition of shareholder status.
In the event that an individual entrepreneur subject to the carried-over taxation of the transfer income tax following the conversion into a corporation disposes of not less than 50/100 of the stocks acquired by the conversion into a corporation, the time of the transfer of the stocks in kind at the time of the incorporation promotion corporation’s incorporation acquisition is the time of the registration of incorporation. Thus, the Plaintiff’s disposal of the Defendant’s disposal of the stocks transferred
Article 32 of the Restriction of Special Taxation Act carrying forward taxation of capital gains tax following the conversion into corporation.
Seoul High Court-2018-Nu-4354 Revocation of Disposition imposing capital gains tax, etc.
United StatesA
s. Head of the tax office
April 12, 2018
July 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 714,274,040 (including additional tax) that the Defendant rendered to the Plaintiff on November 4, 2017 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.