종합소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons why the court accepted the judgment of the court of first instance are the same as the reasons stated in the judgment of the court of first instance. Thus, the reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
[The court of the first instance, in full view of the circumstances in its holding, selling the shares of this case to B is not merely transferring the shares as a profit and loss transaction or an asset transaction, but it constitutes a refund of capital to the Plaintiff, a shareholder, as a part of the capital reduction procedure by means of stock retirement, not a profit and loss transaction, at the overall review of the transaction process. The net gains gained by the Plaintiff therefrom constitute income from constructive dividend under Article 17 (1) 3 and (2) 1 of the Income Tax Act.
The Plaintiff’s claim was dismissed, based on the judgment of the court of first instance. The Plaintiff basically repeats the same argument in the court of first instance. Thus, even if the Plaintiff’s partial supplement claims and the evidence submitted are examined closely by comparing them with the records, the first instance judgment is still justifiable.
2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.