피합병법인의 순자산가치를 초과하여 지급한 금액은 영업권의 대가임[국패]
Seoul High Court 2011Nu26284 ( December 15, 2011)
early 209west3546 (28. 2010.06)
The amount paid in excess of the net asset value of the extinguished corporation shall be the price for business rights.
The amount of money paid in excess of the net asset value of the extinguished corporation is the cost of business, the net income of the succeeded business sector is continuously increased, and the calculation of the stock value of the extinguished corporation cannot be seen as improper, because it is recognized as an intangible asset value that can make an excessive profit with respect to the technical history, transaction relations, etc. of the extinguished corporation.
2012Du1044 Revocation of Disposition of Corporate Tax Imposition
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Head of Guro Tax Office
Seoul High Court Decision 2011Nu26284 Decided December 15, 2011
May 9, 2012
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
After finding the facts as stated in its holding, the court below determined that it is reasonable to view that the portion exceeding KRW 000 as the net asset value of BB BB B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B B’s business in order to enter into the clean studio business (hereinafter “BB BB BB B B B B B B B B B B B B B”) as the intangible property value for which the technical power and transaction relation related to the clean studio business he/she had in possession and calculated the price for the merger and delivered shares equivalent to the above value. In light of the relevant regulations and legal principles and records, the judgment of the court below is justifiable, and there is no violation of law by misapprehending the legal principles on the goodwill as otherwise alleged in the grounds of appeal. Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.