Case Number of the immediately preceding lawsuit

Suwon District Court-2015-Gu Partnership-61413 (Law No. 14, 2016)

Title

It is difficult to regard the value of the instant transaction as the market price of the instant shares.

Summary

Since it is difficult to view the value of the instant transaction as the market price of shares, and it cannot be deemed that the market price was clear at the time of the instant transaction, the instant disposition, which the Defendant calculated based on the complementary assessment method under the Inheritance Tax and Gift Tax Act

Related statutes

Article 52 of the former Corporate Tax Act rejection of Wrongful Calculation

Cases

2016Nu35160 Revocation of Disposition of Imposing corporate tax, etc.

Plaintiff and appellant

주식회사 QQ

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Suwon District Court Decision 2015Guhap61413 Decided January 14, 2016

Conclusion of Pleadings

2016.09.09

Imposition of Judgment

October 14, 2016

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The judgment of the first instance court is revoked. On November 1, 2013, the defendant imposed corporate tax of 2010 on the plaintiff for the 2010 taxable year against the plaintiff and revoked the notice of change in income amount of 38,740,000 won for the income amount of 2010 taxable year for the 2010 income amount of 38,740,000 income amount of 101,072,400 won, above 194, 194,370,000 won, and ○○○○ 93,297,600 won for the 2010 taxable year against the plaintiff.

Reasons

1. Quotation of the reasons for the judgment of the first instance;