Seoul High Court 2018Nu38965 ( October 17, 2018)

Cho High Court Decision 2015Do4094 ( October 20, 2017)

due to the fulfillment of the taxation requirement of a gift under the interest of stock listing, the

It is recognized that the requirements for taxation of the donation of profits from the listing of stocks or equity shares are satisfied, and there are no other circumstances to deem otherwise, and the Enforcement Decree, which provides that the largest shareholder shall be subject to the evaluation of the listing marginal profits, does not exceed the limit of the delegation scope.

Article 41-3 (Donation of Profits Accruing from Listing of Stocks or Equity Shares, etc.)

2018Du63105

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Head of the District Tax Office

Seoul High Court Decision 2018Nu38965 Decided October 17, 2018

March 14, 2019

1. All appeals are dismissed.

2. The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per