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(영문) 대법원 2017. 07. 11. 선고 2017두42606 판결
(심리불속행) 주식저가양도거래에 대해 증여세 과세 이후, 무효판결에 따라 경제적 이익이 모두 환원되었다면 당초 과세처분은 위법함[국패]
Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu7769 (2017.04.04)
Case Number of the previous trial
2015west 2398 (2015.08)
Title
(C) If the economic benefits were fully returned according to the invalid judgment after the gift tax was imposed on the transaction at a low price of shares, the initial taxation is unlawful.
Summary
(Main) If economic benefits were fully returned according to the judgment of invalidation of civil procedure after the imposition of gift tax on the transfer transaction at the low price of shares, the initial taxation is unlawful.
Related statutes
Article 35 of the Inheritance Tax and Gift Tax Act provides for a donation of profits from a transfer or transfer by transfer.
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