자금조달약정에 따라 신주청약자금을 빌린 자가 실질주주라 할 것이며, 주식처분이익은 그에 따라 귀속됨[국승]
Seoul High Court 2012Nu14165 (20 March 20, 2013)
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.
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.
2013Du15194 Revocation of Corporate Tax Imposition Disposition, etc.
AAA, Inc.
Head of Seocho Tax Office
Seoul High Court Decision 2012Nu14165 Decided June 20, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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.