(심리불속행) 과세처분을 피하기 위해 자본감소를 위한 주식소각을 한 것으로 보여지므로 ‘주식소각을 위하여’ 취득한 경우로 볼 수 없음[국승]
Daejeon High Court 201Nu1571 ( December 01, 201)
National Tax Service Review Corporation 2010-0040 (2010.30)
(In order to avoid taxation disposition), it seems that the stock retirement for the reduction of capital has been conducted, so it cannot be deemed that the “stock retirement” was acquired for the purpose of stock retirement.
The phrase "(main point of original trial)" does not seem to have any legal obstacle to the acquisition of a treasury stock for the purpose of stock retirement, but it seems that there was only a process of stock retirement for the reduction of capital in order to avoid taxation by receiving a notice of prior notice of taxation from the agency, so it cannot be deemed that it constitutes a case of acquisition for stock retirement." (Contents of judgment)
2011Du32119 Revocation of Disposition of Imposing Corporate Tax
XX Co., Ltd
Daejeon Head of the District Tax Office
Daejeon High Court Decision 2011Nu1571 Decided December 1, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final