이 사건 주식의 양도시기가 주권교부일인지 대금을 청산한 날인지 여부[국승]
District Court-2014-Gu Partnership-9504 (2015.07.07)
Whether the time of transfer of the instant shares is the date stock certificates are issued or not the date the price is settled.
(As in the first instance judgment, in calculating gains on transfer of assets, the time of transfer of the assets concerned shall be "the date on which the price of the assets concerned is settled" unless there is any exception under the subparagraphs of Article 162 (1) of the former Enforcement Decree of the Income Tax Act. Thus, the plaintiff's claim is without merit.
Article 98 of the Income Tax Act (Time of Transfer or Acquisition)
Enforcement Decree of the Income Tax Act Article 162 (Time of Transfer or Acquisition)
Seoul High Court 2015Nu54850 Revocation of Disposition imposing capital gains tax
O KimO
O Head of tax office
2016.04.15
2016.05.13
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. Each disposition of KRW 1,517,249,350 and gift tax of KRW 49,897,680 against the Plaintiff on May 1, 2013 shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reason for this decision is identical to the reason for the judgment of the court of first instance, and therefore, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the
2. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.