비상장주식의 취득시 실지거래가액 인정 여부(심리불속행 기각)[국패]
Whether the actual transaction price is recognized at the time of the acquisition of unlisted stocks (to dismiss a trial without delay)
In calculating gains on transfer following the transfer of unlisted stocks, the transfer value and acquisition value shall, in principle, be based on the actual transaction value at the time of transfer and acquisition of the relevant assets.
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by