Daejeon High Court-2015-Nu-13145 (2016.09)

Whether shares acquired within two years from the date on which the merger is registered are included in the combined shares, even if they were transferred immediately before the date on which the merger is registered.

(1) The disposition of this case, based on the premise that the Plaintiff Company actually holds the shares at the time of the merger of this case, or that the shares of this case constitute the shares of this case, even if not owned, constitutes the shares of this case.

Article 80 (Calculation of Amount of Liquidation Income due to Merger)

Article 14 (Real Taxation under the former Framework Act on National Taxes)

2016Du44193 Revocation of Disposition of Imposing Corporate Tax

Co., Ltd. 000

00. Head of tax office

Daejeon High Court-2015-Nu-13145 ( June 9, 2016)

2016.09.29

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The lower judgment and the appellate brief all of the records of this case were examined, but the appellant’s grounds of appeal are examined.

The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.