(심리불속행)특수관계인으로부터 제3자배정방식으로 신주를 저가로 인수한 경우 법인세법상 익금에 해당하는지 여부[국승]
Daejeon High Court-2016-Nu-1311 (2017.06.01)
Whether it constitutes gross income under the Corporate Tax Act where new stocks are acquired at a low price from a related party at a low price by means of a third party allocation method
(1) In order to regard a private shareholder as a profit-sharing, it is premised on the fact that there is a benefit to be attributed to a private shareholder due to capital transaction. Thus, even if a profit-sharing shareholder is a private shareholder of a corporation issuing stocks, it falls under the amount of
Articles 11 and 88 of the Enforcement Decree of the Corporate Tax Act
2017Du50980 Revocation of Disposition of Imposing Corporate Tax
Aaa Co., Ltd.
Head of Public Tax Office
Daejeon High Court 2016Nu1311 (2016.01)
October 26, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition