주식의 포괄적 교환으로 인한 증여 이익은 법인의 자본을 증가시키는 거래에 따른 이익임[국승]
Seoul High Court 2014Nu7598 ( June 12, 2015)
Donations by all-inclusive exchange of shares shall be the profit arising from transactions which increase the capital of the corporation.
The gift tax shall not be levied by applying Article 35(1)2 and (2) of the Inheritance Tax and Gift Tax Act or Article 39(1)1(c) of the Inheritance Tax and Gift Tax Act, and the gift tax shall be levied by applying Article 42(1)3 of the Inheritance Tax and Gift Tax Act on the donation of profits arising from transactions which increase the capital of the corporation.
2015Du3027 Revocation of Disposition of Imposition of Gift Tax
IsaA
Head of Yongsan Tax Office
Seoul High Court Decision 2014Nu7598 Decided June 12, 2015
November 17, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case, 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 by