(심리불속행)외국에 있는 비상장법인의 주식가액을 산정할 수 없음[국패]
Gwangju High Court-2015-Nu-6346 ( December 09, 2016)
(D) No value of the stock of a non-listed corporation located in a foreign country may be calculated.
In calculating the value of *** in a foreign country’s summary, there is no evidence to prove that it is inappropriate to evaluate the value of *** in a net asset value per share because there is no evidence to prove that it is inappropriate to evaluate the value by a supplementary assessment method under Article 54 of the former Inheritance and Gift Tax Act.
Articles 93 and 98 of the former Corporate Tax Act (Amended by Act No. 11128, Dec. 31, 2011); the Convention between the Government of the Republic of Korea and the United Kingdom for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Transfer Income between the Government of the Republic of Korea and the United Kingdom Government
Supreme Court-2017-Du-30627 ( October 13, 2017) revocation of disposition imposing corporate tax.
AA
00. Head of tax office
Gwangju High Court Decision 2015Nu6346 Decided December 09, 2016
on October 13, 2017
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
April 13, 2017