회사에 대한 출자금 환급을 위해 원고로부터 주식을 양수한 것으로 봄이 타당하므로, 이 사건 주식의 양도차익은 의제배당소득에 해당[국승]
Busan High Court (Chowon) 2012Nu1030, 26 September 2013)
Cho High Court Decision 2009Da1994 ( December 10, 2010)
It is reasonable to view that the Plaintiff acquired shares from the Plaintiff for the purpose of refunding investment to the company, and therefore, the transfer margin of the instant shares constitutes income from deemed dividend.
The issue of whether stock sale is a stock transferor or a capital transaction, which is a profit and loss transaction, is a matter of interpretation of legal act, and it should be judged by grasping the whole process of transaction such as the parties' intent and the process of conclusion of contract, the method of determining price, and the progress of transaction, rather than simply dependent on the contents or form of the contract in question.
2013du22550 global income and revocation of such disposition.
Song AA
○ Head of tax office
Busan High Court (Chowon) Decision 2012Nu1030 Decided September 26, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining the records of this case and the judgment of the court below and the grounds of appeal, the argument on the grounds of appeal by the appellant is 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, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent