(심리불속행)신주인수권의 명의자와 신탁자에게 각각 증여세를 부과한 처분은 이중과세라고 볼 수 없음[국승]
Seoul High Court 2015Nu60282 (29 April 2016)
(Incompetence of Hearing) Any disposition on which gift tax is imposed on the nominal holder of the preemptive right and the truster respectively shall not be deemed double taxation.
(1) The gift tax on the profit from exercising the preemptive right is imposed on the increase in the value of the property acquired by exercising the preemptive right, and the gift tax on the title trust property shall not be deemed double taxation as a taxation on the current status, not on the substance in order to prevent tax avoidance.
Donation of profits from the conversion of convertible bonds, etc. into stocks under Article 40 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2016Du38891
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Head of Seocho Tax Office
Seoul High Court 2015Nu60282 ( April 29, 2016)
July 7, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
(2) It is so decided as per Disposition.