beta
(영문) 대법원 2013. 11. 15. 선고 2013두15194 판결

자금조달약정에 따라 신주청약자금을 빌린 자가 실질주주라 할 것이며, 주식처분이익은 그에 따라 귀속됨[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2012Nu14165 (20 March 20, 2013)

Title

Pursuant to the financing agreement, a person who borrows new subscription fund shall be a beneficial shareholder, and the benefit from disposal of stocks shall accrue accordingly.

Summary

In the process of issuing capital increase with the third party allotment method, the funds investors or the third party designated by them are subsequently sold, and pursuant to the financing agreement, the lending of new capital subscription funds is deemed as beneficial shareholders. It is reasonable to deem that the profits from disposing of stocks have accrued accordingly.

Cases

2013Du15194 Revocation of Corporate Tax Imposition Disposition, etc.

Plaintiff-Appellant

AAA, Inc.

Defendant-Appellee

Head of Seocho Tax Office

Judgment of the lower court

Seoul High Court Decision 2012Nu14165 Decided June 20, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s allegation in the grounds 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 for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party.