(심리불속행) 주권상장법인의 대주주에 해당하므로 양도소득세 과세대상임[국승]
Seoul High Court 2016Nu71067 (Law No. 21, 2017.04)
(Reorder of Hearing) A major shareholder of a stock-listed corporation subject to capital gains tax;
The plaintiff and related parties constitute a major shareholder of a stock-listed corporation and the plaintiff is liable to pay capital gains tax
2017Du46233 Revocation of Disposition of Imposing capital gains tax, etc.
The AA
BB Director of the Tax Office
April 21, 2017
September 21, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
The reasons referred to in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Small and Medium Enterprises shall not be included, or
Since it is recognized that all appeals are dismissed pursuant to Article 5 of the same Act, all participating Justices are dismissed.
It is so decided as per Disposition by the assent of all participating Justices.