(심리불속행) 조합에 대한 자산의 현물출자는 자산의 유상이전으로서 양도소득세의 과세원인인 양도에 해당[국승]
Seoul High Court-2017-Nu-51527 (Law No. 28, 2017)
(C) If the assets of the Association are invested in kind, the assets of the Association are transferred at a cost, which is the cause of taxation of the capital gains tax.
(Summary) Investment in kind in the property of the Cooperative constitutes a transfer of the property at a cost, which is a taxable cause for the transfer income tax, and the time of such transfer is the time of the investment in kind to the Cooperative, and the time of acquisition and acquisition by the original fishermen who have been directly supplied with the site for living countermeasures cannot be deemed to be the same as the time of acquisition and acquisition by the plaintiffs who
Article 14 of the Framework Act on National Taxes
2017Du66213 Revocation of Disposition of Imposing capital gains tax
Attached List of Plaintiffs
O Head of the tax office and 11
Seoul High Court Decision 2017Nu51527 Decided September 28, 2017
8.01.31
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The lower judgment and the appellate brief all of the records of this case were examined, but the appellant’s grounds of appeal are examined.
The argument about the appeal procedure does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
Since it is deemed that there is no reason or reason, all appeals are dismissed pursuant to Article 5 of the same Act.
It is so decided as per Disposition by the assent of all participating Justices on the bench.