유상증자 실권주 제3자 배정시 자본시장법에 의한 부당행위계산의 부인 요건 해당 여부[국승]
Seoul High Court-2017-Nu-58962 ( November 16, 2017)
Whether the allocation of forfeited stocks to a third party constitutes the requirements for denial of wrongful calculation under the Capital Markets Act.
The acquisition of shares through the allocation of forfeited stocks to a third party (20% discount rate) does not constitute an exception to the application of the provision on the denial of wrongful calculation because it does not constitute an offering under the capital market laws and regulations, contrary to Article 5-18 of the Securities Issuance Regulation that limits the discount rate to 10%.
Article 52 of the Corporate Tax Act
2017Du73723 Revocation of Disposition of Corporate Tax Imposition
AAAAAA Corporation
BB Director of the Tax Office
Seoul High Court Decision 2017Nu58962 Decided November 16, 2017
March 29, 2018
1. The appeal is dismissed.
2. 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 by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition