Requirements for the application of special taxation on stock options

If a person retires after the lapse of three years from the date on which the stock option was granted, it shall be reasonable to deem that the special taxation applies only to the case where the person exercises the stock option within three months thereafter.

Article 15 of the Restriction of Special Taxation Act (Special Taxation on Stock Options)

1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

The judgment of the first instance shall be revoked. Defendant ○○ Head of the tax office notified the Plaintiff on September 1, 2005, 2002

The imposition of global income tax of KRW 174,44,50, and the head of defendant ○○○-gu, Seoul

The disposition imposing KRW 17,44,450 on the Plaintiff for the year 2002 shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this decision are the same as the reasons for the judgment of the court of first instance, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

1. Conclusion

Thus, the plaintiff's claim of this case against the defendants is without merit, and all of the claims are dismissed.

Therefore, the judgment of the court of first instance is just in its conclusion, and all appeals against the defendants by the plaintiff are without merit, and it is dismissed. It is so decided as per Disposition.