Busan High Court 2010Nu382 ( October 28, 2011)

Cho High Court Decision 2007Da2659 ( December 31, 2008)

(A) An amount exceeding the acquisition value of equity shares shall be deemed deemed to constitute a constructive dividend.

(Main) The other party to whom shares are transferred shall be deemed a corporation according to the legal method chosen by the party, and the real estate acquired by the corporation after transferring shares falls under the property acquired by the corporation due to the reduction of shares, and the amount exceeding the acquisition value of shares constitutes deemed dividend, and thus the disposition of imposition

Article 17 (2) of the Income Tax Act

2011du5261 global income and revocation of disposition

Dok Park

○ Head of tax office

Busan High Court Decision 2010Nu382 Decided January 28, 2011

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 on the grounds of appeal 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, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,