자산의 양도차익을 계산할 때 해당 자산의 양도시기는 예외사유가 없는 한 해당 자산의 대금을 청산한 날로 하는 것이 원칙임.[국승]
Seoul Administrative Court 2014Gudan50364
In calculating gains on transfer of assets, the transfer time of the relevant assets shall be the date of liquidation of the price of the relevant assets unless there is any ground for exception.
The date of the settlement of the price of the outstanding shares in this case shall be deemed the time of transfer unless there are other reasons. Even if the transferor's management is actually transferred, such as resignation, and the external audit report of the transferee, etc. are entered in the acquisition time of shares, the time of transfer shall not be deemed another day, not the date of settlement, unless there are other reasons.
Article 98 of the Income Tax Act: Time of Transfer or Acquisition
2015Nu37930
KimA
O Head of tax office
Seoul Administrative Court Decision 2014Guhap50364 decided October 03, 2015
on June 16, 2015
October 07, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The Defendant’s capital gains tax OOO(A) that the Plaintiff made on 20 XX. X. 1.
The imposition of tax shall be revoked.
1. Quotation of judgment of the first instance;
The reasons for this court's ruling shall be the first instance court's decision, except for the dismissal of the following:
Therefore, in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, a person
shall be used.
○ 2면 5행의 "OOO주"를 "총 OOO주 중 @@@주"로 고친다.
○ 2면 13행 및 3면 10행의 각 "20$$."을 각 "20##"으로 고친다.
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.