다른 법인 발행 신주인수권부사채 중 신주인수권만을 취득・행사하여 얻은 이익 에 대한 증여세 부과처분[국승]
Seoul High Court 2013Nu8280 (Seoul High Court 2013.08.21)
Imposition of gift tax on profits acquired by acquiring and exercising only preemptive rights among bonds with warrant issued by another corporation
In light of the fact that the person was a representative director of the corporation at the time of exercising the preemptive right, it is difficult to deem that there is a justifiable reason in terms of transaction practice.
Article 42 of the Inheritance Tax and Gift Tax Act
2013Du19769 Revocation of Disposition of Imposition of Gift Tax
doorA Form
Head of the High Tax Office
Seoul High Court Decision 2013Nu8280 Decided August 21, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by