(심리불속행)유상증자에 따른 신주인수의 경우 주주명부가 비치되지 아니하였다고 하더라도 증여의제의 요건에 해당하는 것임.[국승]
Seoul High Court 2018Nu60818 ( October 15, 2019)
(In the case of acquisition of new shares due to a person with no mental disability, even if the register of shareholders is not kept, it shall meet the requirements for deemed donation.
(C) In the case of the acquisition of new shares based on the person who has suffered a loss, the acquisition of new shares shall meet the requirements of deemed donation even if the list of shareholders is not kept and the acquisition of new shares is not stated
Donation of title trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act
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 the assertion on the grounds of appeal by the appellant is clear that it 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