Jeonju District Court 2012Guhap4248 ( December 04, 2013)

The early 2012luminous3483

A disposition of dividend income by a wrongful calculation panel under the Corporate Tax Act against high-priced investment in kind;

Where an individual entrepreneur is converted into a corporation by transfer or acquisition of business, the assets shall be the market value of the assets, calculated by calculating the net asset value at the book value of the UN loan, and the transfer of stocks shall be evaluated as the market value at the time of conversion and the disposition of dividend income shall be appropriate.

Article 52 (Disstatement of Wrongful Calculation)

(B)Revocation of the disposition of revocation of notice of change in the amount of income;

AAice Co., Ltd.

Head of the Tax Office

Jeonju District Court Decision 2012Guhap4248 Decided December 4, 2013

April 14, 2014

April 28, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. On July 1, 2012, the defendant revoked the notification of the change in the amount of income of the OOO for the plaintiff on July 1, 2012.

The court's explanation on this case is based on the following circumstances, i.e., Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, i.e., Article 8 (5) of the Civil Procedure Act, i.e., Article 6-4 (4), 14-16 of the above OOOOOO of the plaintiff 2009 business year, and Article 20 of the OOOO of the judgment of the court of first instance, and Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, i.e., Article 420 of the O.

Therefore, the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.