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(영문) 대법원 2015. 01. 29. 선고 2014두44823 판결
(심리불속행) 원고가 이 사건 주식의 소유자인 것으로 판단[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2014-Nu-47565 ( October 28, 2014)

Title

(D) Determination that the Plaintiff was the owner of the instant shares

Summary

(1) It is reasonable to deem that the Plaintiff disposed of the shares of this case as the owner of the shares of this case, not as the security holder of the shares of this case.

Related statutes

Article 55 of the Framework Act on National Taxes

Cases

2014Du44823 Revocation of Disposition of Imposing Securities Transaction Tax

Plaintiff-Appellant

Maximum Aa

Defendant-Appellee

Head of the High Tax Office

Judgment of the lower court

Seoul High Court-2014-Nu-47565 ( October 28, 2014)

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

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