비상장주식에 대한 명의개서일이 증여재산에 취득시기임[국승]
Busan High Court (Capwon)-2016-Nu-1950 ( October 24, 2017)
The transfer date for unlisted stocks is the time of acquisition of donated property.
The date on which the taxpayer transferred a right to unlisted stocks received from the taxpayer’s reference to the Stockholm option to the taxpayer, and the date on which the transfer is made in the name of the taxpayer falls under the time of acquisition
Appeals and Gift Tax Act Article 23 (Time of Acquisition of Donated Property)
2017Du47557 (Law No. 18, 2017.08)
○ Kim
○ Head of tax office
on 18, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition