주식 양도가 사실상 자본감소 절차의 일환으로 이루어진 경우 의제배당에 해당됨[국승]
Busan High Court 2010Nu559 (2010.06.04)
Cho High Court Decision 2008 Deputy0938 ( December 30, 2008)
In fact, if shares are transferred as part of the capital reduction procedure, it constitutes the fictitious dividend.
Where shareholders agree to transfer stocks to the representative of a corporation and the actual amount of stocks is paid by the corporation as part of the procedures for reducing the shares of the corporation, even if there was an agreement with the representative and the transfer of stocks, the marginal profit is deemed as capital transactions.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by