Changwon District Court-2014-Gu Partnership-21101 ( October 21, 2015)

Seocho-2013- Busan District Court-3267 (Law No. 14.25, 2014)

It is reasonable to deem that the share acquisition price was not used as the share acquisition price, but as the loan repayment, etc.

(1) The decision of the court of first instance seems to have already been made when taking over the borrowed loan obligation, but it is difficult to understand that the transfer of the stock acquisition price claim exceeding the remaining debt amount is difficult to understand that the stock acquisition price was transferred, and it is deemed that the stock acquisition price was agreed to accept the stocks requested to be paid, and that the stock acquisition price was appropriated as advance payment

Article 67 of the Corporate Tax Act

Busan High Court (Chowon) 2015Nu11311

○ Stock Company

○ Head of tax office

Changwon District Court Decision 2014Guhap21101 Decided July 21, 2015

April 20, 2016

May 18, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. On March 4, 2013, the defendant revoked a disposition of 2650 million won for the plaintiff on March 4, 2013 to notify the change in the amount of income for the business year of 2008.

1. Quotation of judgment of the first instance;

The court's explanation of this case is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, citing this as is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.