수차에 걸쳐 취득한 비상장주식 일부 양도시 대상이 특정되어 있다면 취득시기가 확인되는 것임[국패]
Seoul High Court 2008Nu21371 (Law No. 201, 2009)
National High Court Decision 2005Du1728 ( November 21, 2006)
If the subject is specified at the time of partial transfer of the unlisted stocks acquired over several occasions, the time of acquisition is confirmed.
In case where a person holding unlisted stocks for which stock certificates have not been issued acquires stocks additionally in a situation in which the disposal of existing stocks is restricted, and where stocks subject to transfer are specifically specified and transferred as stocks additionally acquired, the relevant stocks do not constitute a case in which the time of acquisition cannot be confirmed.
The contents of the decision shall be the same as attached.
Article 162 (Time of Transfer or Acquisition)
The appeal is 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition