(심리불속행) 객관적 금전가치에 의하여 뒷받침 되고 있는 교환주식의 합의된 실지거래가액을 기준으로 양도가액 산정하여야 함[국승]
Seoul High Court 2011Nu27096 ( March 31, 2012)
National High Court Decision 2004Do2145 (Law No. 18, 2006)
(C) the transfer value shall be calculated on the basis of the agreed actual transaction value of the exchange shares supported by objective financial value.
(C) The transfer value of the shares shall be the sum of the actual transaction value agreed upon with the cash received in return for the transfer value, as the actual transaction value is supported by objective monetary value, and the actual transaction value agreed upon between the parties to the exchange.
2012Du21376 Revocation of Disposition of Imposing capital gains tax, etc.
XX
Head of Central Tax Office
Supreme Court Decision 2008Du9874 Decided July 28, 2011
Seoul High Court Decision 2011Nu27096 Decided August 31, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
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