(1심 판결과 같음) 법인세법 시행령 개정전 비상장법인이 보유한 상장주식의 평가는 상속세및증여세법에 따라야함[국패]
Suwon District Court-2014-Gu Partnership-5782 ( October 07, 2015)
(1) The evaluation of listed stocks held by an unlisted corporation prior to the amendment of the Enforcement Decree of the Corporate Tax Act shall be based on the Inheritance Tax and Gift Tax Act.
(1) Until the amendment of the Enforcement Decree of the Corporate Tax Act explicitly provides for the method of market price calculation of listed stocks owned by an unlisted corporation, the value of the listed stocks should be assessed in accordance with the Inheritance Tax and Gift Tax Act, as in the case of other listed stocks owned by an unlisted corporation.
2015Nu6451 Revocation of Disposition of Corporate Tax Imposition
Co., Ltd.
○ Head of tax office
Suwon District Court Decision 2014Guhap57882 Decided October 7, 2015
2016.05.11
November 16, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposing corporate tax of KRW 2,495,882,060 (including additional tax) against the Plaintiff on August 5, 2013 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.