logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
(영문) 최대주주 해당여부 등
조세심판원 질의회신 | 2011-06-27 | 재산세과-306 | 상증
Document Number

Property tax and -306 (No. 27, 2011)

Items of Taxation

Certificates of merit

Journal

A corporation, at least 50/100 of the total number of outstanding shares of which are invested by the largest shareholder of A corporation and his/her relatives, shall be the largest shareholder.

Congress RESALS

A who is the largest shareholder of a A and persons who are related by blood under Article 19 (2) 1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act shall have invested not less than 50/100 of the total number of shares issued and outstanding, and P shall fall under the largest shareholder of A corporation under Article 19 (2) 7 of the Enforcement Decree of the Inheritance Tax

Related statutes

Article 63 of the Inheritance Tax and Gift Tax Act

Main text

【Reference Materials】

1. Facts and the contents of the questioning;

O Factual relations

-the applicants have been donated 50,000 non-listed shares 50,000 shares (5% equity ratio) set aside on June 1, 2010, respectively;

- The unlisted stocks were evaluated and reported and paid in accordance with the provisions of the Inheritance and Gift Tax Act;

- A owns listed stocks (A, B, C, and D) as financial investment assets.

- In evaluating the net asset value of the unlisted corporation(A), the appraisal value is different depending on the application of the provision on appraisal of evidence to the largest shareholder under Article 63(3) of the Inheritance and Gift Act;

- Shares held by A of an unlisted corporation

arrow