합병으로 취득한 자기주식의 양도가액은 익금에 해당하고, 양도금액과 취득시 장부가액의 차익이 익금에 해당함[국승]
Busan District Court-2017-Gu Partnership-22085 (201.02.01)
The transfer value of treasury stocks acquired by merger constitutes gross income, and the marginal profits of the book value at the time of transfer amount and acquisition shall constitute gross income.
(See the first instance court's decision) The treasury shares acquired in the course of a merger are in the nature of transfer and asset, and the acquisition of treasury shares after the acquisition of assets is in essence different from the acquisition of an entire business, and the same applies to the acquisition of treasury shares in the case of a merger, and the same does not apply to the acquisition of treasury shares due to other reasons under
Article 15 (Scope of Gross Income)
2017Nu20764 The revocation of revocation of a request for corporate tax revision
AAAAA Corporation
BB Director of the Tax Office
June 27, 2018
July 18, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
the Gu Office's place of service and place of service
The judgment of the first instance shall be revoked. The defendant's refusal to correct the corporate tax of KRW 1,018,434,402 against the plaintiff on September 28, 2016 shall be revoked.
1. Quotation of judgment of the first instance;
The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except where the "transfer amount" under Section 6, Section 20 of the judgment of the court of first instance is "the initial acquisition value". Thus, the court's explanation on this case is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.