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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-70498 ( February 27, 2018)
Title
Methods of calculating the market price of unlisted stocks to calculate the benefits from exercising stock options;
Summary
Since the criteria for calculating the market price of unlisted stocks to calculate the benefits from the exercise of stock options are not separately prescribed, the market price of unlisted stocks can be calculated pursuant to Article 60 of the former Inheritance Tax and Gift Tax Act, which provides for such criteria, and if the market price is unclear, the market price can be calculated according to the supplementary method.
Cases
2018Du39614 Revocation of Disposition of Tax Withholding
Plaintiff-Appellant
AAAAAA
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu70498 Decided 27, 2018
Imposition of Judgment
2018.06.28
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of