임의소각에 따른 자본감소의 절차가 마쳐진 때 주식소각대금채권이 발생한다고 본 과세처분은 위법[국패]
Cheongju District Court 201Guhap629 (201.08)
early 2010 Before 1910 ( December 29, 2010)
When the procedures for reduction of capital due to voluntary retirement are completed, the taxation disposition that deemed that the stock retirement payment claim occurs shall be unlawful.
(As with the judgment of the court of first instance), in the event that shares are acquired with compensation by concluding a sales contract for one’s own shares and they are subject to separate procedures for stock retirement, the payment obligation of stock retirement price bonds is the payment date agreed, and thus, when the procedures for capital reduction due to voluntary retirement under the Commercial Act are completed, the stock retirement price bonds are generated, and the taxation disposition
(Cheongju)Revocation of disposition of revocation of imposing corporate tax 201Nu601
AA Corporation
Head of Cheongju Tax Office
Cheongju District Court Decision 201Guhap629 Decided September 8, 2011
May 10, 2012
May 31, 2012
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 imposition of KRW 00 of corporate tax for the business year of 2004, KRW 000 of corporate tax for the business year of March 9, 2010, KRW 000 of corporate tax for the business year of 2005, KRW 000 of corporate tax for the business year of 2006, KRW 000 of corporate tax for the business year of 2007, and KRW 000 of corporate tax for the business year of 2008 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as follows, and the reasoning for this Court’s decision is as stated in the column of reasoning of the first instance judgment. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
○ From March 2004, the second 13th 13th th 13th 200 of the judgment of the first instance court shall be paid KRW 000 at the same time as the receipt of share certificates, and the remaining KRW 00 shall be made from March 2004.
○ Paragraph 1 shall be applied to the fourth 17th 17th son of the first instance judgment with "paragraph 1".
○ The 4th 20th 20th son's own shares of the first instance court shall be "the shares of this case".
○ In 6th 8-9th 8-9 of the first instance judgment, the phrase “in this case’s stock price.............” has been applied to “in this case’s stock price.”
2. Conclusion
If so, the plaintiff's claim is reasonable, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed, and it is so decided as per Disposition.