주식발행초과금을 2년이내 자본전입한 경우 의제배당에 해당함[국승]
Busan District Court 2010Guhap382 ( October 29, 2010)
Cho High Court Decision 2009Da4253 (20 May 20, 2010)
In case of capitalizing the amount in excess of issuance of stocks within two years, it shall correspond to the fictitious dividend.
(The same as the judgment of the court of first instance) In the event that the capital has been reduced at a cost within 2 years after the capital has been transferred, the acquisition value of capital reduction shares shall be 0 '0' and the total amount of the consideration amount for capital reduction shall be the fictitious dividend amount, on which the disposition imposing corporate tax does not violate the substance over form
2010Nu6328 Disposition of revocation of imposition of corporate tax, etc.
XX farm Corporation
O Head of tax office
Busan District Court Decision 2010Guhap3382 Decided October 29, 2010
June 22, 2011
July 13, 2011
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. The part of the Defendant’s imposition of corporate tax of KRW 176,702,540 against the Plaintiff on November 2, 2009, which exceeds KRW 16,579,110, among the imposition of corporate tax of KRW 176,70,540 against the Plaintiff
1. Quotation of judgment of the first instance;
The court's explanation on this case is the same as the written decision of the court of the first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.