Seoul High Court 2010Nu5747 (Law No. 16, 2010)

National Tax Service Review and Transfer 208-0233 (O. 10, 2009)

(ps) The person to whom the capital gains accrue if the shares created by the pledge are transferred as part of the exercise of the bond;

(C) If the shares are transferred as part of the exercise of the claim, the owner of the shares before the transfer is entitled to transfer income. However, according to relevant evidence, the owner of the shares before the transfer is entitled to transfer income.

2010Du22573 and revocation of disposition of imposing value-added tax and corporate tax.

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○ Head of tax office

The Seoul High Court Decision 2010Nu5747 decided September 16, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the judgment of the court below was examined in light of the records of this case, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see