Seoul High Court 2017Nu70309 (No. 24, 2017)

(Incompetence of Trial) Whether a provision on the scope of large shareholders under the Income Tax Act does not constitute unconstitutionality

(In the original instance) The provisions of the Enforcement Decree of the Income Tax Act do not constitute unconstitutionality since the provisions of the Enforcement Decree of the Income Tax Act do not constitute unconstitutionality inasmuch as a shareholder who owns listed stocks can be expected to be of interest and care if he or she is a major shareholder who is subject to taxation of stock transfer income tax.

Article 157 (4) of the Enforcement Decree of the Income Tax Act

2017Du47281 Revocation of Disposition of Imposing capital gains tax, etc.

BaO

Head of the District Tax Office

Seoul High Court on May 24, 2017 2016Nu70309

September 21, 2017

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 grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent