Seoul Administrative Court 2009Gudan13507 ( October 23, 2010)

early 2009west0938 ( October 26, 2009)

Time of transfer of stocks whose pledge is established;

The transfer of shares takes effect with the intention of the parties to the transfer and the delivery of share certificates, except in extenuating circumstances, however, since the pledge is established only on the property value of the shares for which the pledge is established, the transfer is deemed to have been made at the time

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

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1. The plaintiff's appeal is dismissed.

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

On December 8, 2008, the judgment of the first instance is revoked, and it is confirmed that the defendant's imposition of capital gains tax of KRW 331,714,490 against the plaintiff on December 8, 2008 is null and void.

쇠鹬 쇠鹬 3000 쇠鹬 3000

1. Quotation of judgment of the first instance;

The reason why a party member should explain this case is the same as the part of the judgment of the court of first instance, and thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

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.