(심리불속행) 한일 조세조약상 제한세율 적용을 위한 의결권 주식 소유비율 계산 시 자기주식 은 제외됨[국패]
Seoul High Court 2017Nu35846 ( March 22, 2017)
(Procedure) In calculating the ratio of voting stocks to apply the limited tax rate under the Korea-Japan Tax Treaty, the treasury stocks are excluded.
The main interpretation of the law must be strictly interpreted, and its own shares should be excluded from the calculation of the requirement of 25 percent of the voting shares under Article 10(2)(a) of the Korea-Japan Tax Treaty.
Article 10 of the Korea-Japan Tax Treaty
2017Du54043 Revocation, etc. of Disposition of Corporate Tax Collection
○○ Stock Company other than
○ Head of tax office
on December 22, 2016
October 26, 2017
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent