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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2015Gudan52350 ( October 30, 2016)
Title
Since the stock transaction of this case constitutes a transfer transaction, the taxation of capital gains tax determined based on actual transaction price is legitimate.
Summary
(1) It cannot be readily concluded that the balance exceeding 0,00 won is a loan to a legal entity other than the acquisition price, only if the shareholders deposited the acquisition price into a legal account other than the Plaintiff, and the disposition of this case is legitimate as it is determined based on the actual transaction price as a transferor transaction rather than capital increase.
Related statutes
Article 88 (Definition of Transfer) of Income Tax Act
Article 96 of the Income Tax Act
Cases
2016Nu44980 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
United StatesA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2015Gudan52350 decided March 30, 2016
Conclusion of Pleadings
October 25, 2016
Imposition of Judgment
November 15, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. Each disposition of the Defendant imposed KRW 00,000,000 on the Plaintiff on January 1, 2014, the transfer income tax of KRW 00,000 for the year 209, the transfer income tax of KRW 00,000 for the year 2010, and the transfer income tax of KRW 0,000,000 for the year 201 shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reasoning for the court's explanation on this case is as follows: "No 5th of the judgment of the court of first instance" added "(if 000 shares are appropriated in excess of the above amount, the plaintiff is unable to withdraw it without permission)"; "No 13th of the 13th of the 4th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 1st of the 1st of the 1st of the 5th of the 1st of the 5th of the 1st of the 1st of the 5th of the 1st of the 5th of the 1st of the 5th of the 1st of the 5th of the 1st of the 5th of the 1st of the 5th of the 1st of the 5th of the 1st of the 1st of the 5th of the 1st of the 1st of the 1st of the 1st.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.