(심리불속행)중소기업 비상장주식을 양도한 자가 구 소득세법 시행령 제157조 제4항에서의 대주주에 해당하면, 양도소득세율은 20%를 적용함[국승]
Busan High Court-2018-Nu20511 ( October 24, 2018)
If a person who transfers non-listed stocks of a small or medium enterprise falls under Article 157 (4) of the former Enforcement Decree of the Income Tax Act, the transfer income tax rate shall apply 20%.
(Summary) In the case of non-listed stocks, it is reasonable to see that the 'large stockholder' is a 'large stockholder' under Article 157 (4) of the former Enforcement Decree of the Income Tax Act. If such large stockholder transfers stocks, etc. of small and medium enterprises, 20% of the capital gains tax rate shall be applied under Article 104 (1)
Article 104 of the Income Tax Act shall apply to transfer income tax rates.
Supreme Court Decision 2018Du62683
○○ et al.
○○ Head of tax office
Busan High Court Decision 2018Nu20511 Decided October 24, 2018
February 28, 2019
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by