비상장주식의 취득시 실지거래가액 인정 여부[국패]
Whether the actual transaction price is recognized when the unlisted stocks are acquired.
In calculating gains from the transfer of unlisted stocks, the transfer value and acquisition value shall, in principle, be based on the actual transaction value at the time of transfer and acquisition of the relevant assets.
Article 96 of the Income Tax Act
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
The Defendant’s disposition of imposition of capital gains tax of KRW 95,061,750 for the Plaintiff on July 1, 2005, in excess of KRW 21,241,705, shall be revoked.
The court's reasoning for this case is that it is not enough to reverse the judgment of the court of first instance, and it is identical to the statement of the reasons for the judgment of the court of first instance except that of Article 8 (2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act, since the judgment of the court of first instance is legitimate. Thus, the defendant's appeal is dismissed since the judgment of the court of first instance is just.