Seoul High Court 2011Nu3687 (Law No. 14, 2011)

Cho High Court Decision 2005No2142 (Law No. 9.07, 2006)

The market price of stocks of the Association-registered corporation shall be the average daily price of the base price of the Association of Securities and Exchange published every two months before and after the date of transfer calculated according to the supplementary assessment methods.

The market price of the stocks of the Association-registered corporation is the average daily price of the securities business association published every two months before and after the date of transfer calculated according to supplementary evaluation methods. In this case, the amount calculated by adding the premium rate in the case of stocks held by the largest shareholder, etc., and it does not constitute retroactive taxation or double taxation subject to denial of unfair calculation because it constitutes abnormal transactions where stocks are transferred at low price to a related party

2011Du19444 revocation of disposition of imposing capital gains tax.

KimA

Head of the tax office;

Seoul High Court Decision 2011Nu3687 Decided July 14, 2011

All appeals are 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. However, 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 all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided