주식을 증여받거나 취득한 후 상장일로부터 3개월 이전에 처분한 경우에도 양도일 이전·이후 각 2개월의 평균액을 기초로 계산함이 타당함.[국승]
Seoul High Court-2016-Nu-80801 (Law No. 226, 2017)
Even if shares are donated or acquired and disposed of at least three months before the date of listing, it is reasonable to calculate them based on the average amount of each two months before and after the date of transfer.
There is no reason to maintain an essential difference in the calculation method of the listing interest between the person who received or acquired shares and the person who disposed of or continues to hold shares before three months prior to the date of listing.
The donation of profits accrued from the listing of stocks or investment shares under Article 4-3 of the Inheritance Tax and Gift Tax Act.
Supreme Court Decision 2017Du53729 Decided revocation of gift tax rectification
AA
00. Head of tax office
Seoul High Court Decision 2016Nu80801 Decided June 22, 2017
November 2018
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition