Daejeon District Court 2009Guhap3707 (O. 28, 2010)

early 2009 Before 2044 (Law No. 29, 2009)

The wrongful calculation of capital increase;

In the case of waiver of preemptive rights or acceptance of new stocks at a price higher than their market price with respect to the increase of the capital of a corporation, the relevant profit contributor shall be subject to the inclusion in the gross income regardless of whether

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of 182,418,100 won of corporate tax for the business year of 2003 against the plaintiff on December 10, 2008.

The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

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