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Case Number of the immediately preceding lawsuit
Daegu High Court 2015Nu6119 ( December 18, 2015)
Case Number of the previous trial
Cho High-depth 2014Gu0646 (No. 22, 2014)
Title
A corporation’s transfer of low price to a person with a special relationship through a bypass transfer after its own stocks are acquired falls under the regulations on wrongful calculation.
Summary
A corporation’s transfer of low price to a person with a special relationship through a bypass transfer after its own stocks are acquired falls under the regulations on wrongful calculation.
Related statutes
Article 39 (1) of the former Income Tax Act
Cases
Supreme Court Decision 2016Du31326 Decided revocation of Claim for Correction
Plaintiff-Appellant
AA
Defendant-Appellee
BB
The judgment below
National Rotations
Imposition of Judgment
2016.04.28
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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.