주권상장법인의 대주주 보유주식 합산가액에 대한 양도소득세 과세 위배여부[국승]
Whether a stock-listed corporation violates the taxation of capital gains tax on the aggregate value of stocks owned by its large shareholders
In light of the overall system of the provisions of the Act on Transfer Income Tax and the purport of the amendment, it is a case where the major shareholder can determine the inherent scope or limit of the delegation, and it does not correspond to the comprehensive delegation.
Article 94 of the Income Tax Act: Scope of Transfer Income
Article 157 (Scope of Land, etc.)
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) were examined. However, the grounds of appeal by the appellant are deemed not to include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating