외화표시 전환사채로 출자받을 때 출자가액과 전환사채의 장부가의 차액은 세무조정으로 손익산입할 수 없음[국승]
Seoul Administrative Court 2013Guhap56157 (2014.07)
Cho High Court Decision 201Do2731, 201
If an investment is made with foreign currency convertible bonds, the difference between the value of investment and the book value of convertible bonds shall not be included in the calculation of profits and losses by tax adjustment.
A contract for investment in kind in foreign currency, which is invested in convertible bonds denominated in foreign currency, shall be the same as the exercise of the right of conversion by the bondholder, and the difference between the amount invested in kind and the book value of convertible bonds shall not be recognized as profit and loss through tax adjustment. The conversion of debt into equity securities under the terms of the contract for investment in kind may not be deemed the
Article 41 of the Corporate Tax Act for the exclusion of profits from capital transactions under Article 17 of the Corporate Tax Act
Seoul High Court 2014Nu61691 Revocation of Disposition of Imposing Corporate Tax, etc.
AA Stock Company
Head of the District Tax Office
2014.08.07
2015.05.07
2015.06.04
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The part of the defendant's imposition of corporate tax for the plaintiff on July 1, 201 (from April 1, 2008 to March 31, 2009) of the business year 208 (from March 1, 2008 to March 31, 2009) that exceeds the aggregate of the corporate tax OOOO and additional OOOOOO members for refund shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is that the disposition of this case is legitimate," with the exception of adding "(the same shall apply even if the statement of evidence No. 20, which was additionally submitted at the appellate court)" to "(the same shall apply to the addition of the statement of evidence No. 20, which was additionally submitted at the appellate court)" under Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.