(심리불속행) 합의된 양도주식의 1주당 가액을 기초로 양수주식의 대가를 정한 것임을 알 수 있음[국승]
Seoul High Court 2011Nu26703 (Law No. 13, 2012)
National High Court Decision 2005Du1671 ( November 02, 2006)
(Trial Disorder) It is known that the price for the acquired stocks is determined on the basis of the value per share of the agreed transferred stocks.
(The main point of view) In the case of value exchange in which a provisional exchange takes place, the amount agreed upon between the parties of the exchange itself shall be the transfer value, and it can be known that the price of the transferred stocks is determined on the basis of the value per share of the transferred stocks agreed between the plaintiff and the transferor, so the tax amount calculated on the basis of the value per share of the transferred
2012du15654 revocation of disposition of imposing corporate tax, etc.
XX Co., Ltd
Head of Sungnam Tax Office
Supreme Court Decision 2008Du21614 Decided July 28, 201
Seoul High Court Decision 2011Nu26703 Decided June 13, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final