(심리불속행)이 사건 주식의 양도시기가 주권교부일인지 대금을 청산한 날인지 여부[국승]
Seoul High Court-2015-Nu-54850 (Law No. 13, 2016)
Seocho 2013west 3125 ( October 17, 2014)
Whether the time of the transfer of the shares in this case is the date of settlement of the price for the issuance of share certificates.
(In calculating gains on transfer of assets, the time of transfer of the relevant assets shall be "the date of liquidation of the price of the relevant assets" unless there is any exception under the subparagraphs of Article 162 (1) of the former Enforcement Decree of the Income Tax Act. Thus, the plaintiff's claim is groundless.
Article 98 of the Income Tax Act (Time of Transfer or Acquisition)
Enforcement Decree of the Income Tax Act Article 162 (Time of Transfer or Acquisition)
Supreme Court Decision 2016Du43138 Decided revocation of Disposition imposing capital gains tax
O KimO
○ Head of tax office
2016.28
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.