Seoul High Court 2010Nu9862 ( November 10, 2010)

early 2009west0938 ( October 26, 2009)

(1) The time when shares are transferred to which a pledge is created.

(2) The court below held that the transfer of shares takes effect as the transfer of shares takes effect by the intention of the parties to the transfer and the delivery of share certificates, except in special circumstances. However, since a pledge is established only on the value of property in the case of shares for which a pledge is established,

2010Du27424 Invalidity of the imposition of transfer income tax

○ Kim

○ Head of tax office

The Seoul High Court Decision 2010Nu9862 Decided November 10, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see