Seoul High Court 2011Nu43036 (Law No. 25, 2013)

Cho High Court Decision 2010Du2851 ( December 31, 2010)

(D) The transfer of share certificates in this case constitutes a transfer of share certificates by a State and thus a non-taxation transfer.

(C) Article 6 subparagraph 1 of the Securities Transaction Tax Act does not apply to the transfer of share certificates of this case. Thus, the transfer of share certificates of this case is not subject to securities transaction tax. Therefore, the disposition of this case which refused a plaintiff's request for correction on the ground that the securities transaction tax may be imposed on the transfer of share certificates of this case is illegal.

Article 6 of the Securities Transaction Tax Act

Article 117(1)18 of the Restriction of Special Taxation Act

2013Du6497 Revocation of Disposition Rejecting Securities Transaction Tax, etc.

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Seoul High Court Decision 2011Nu43036 Decided January 25, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant, including the part arising from the supplementary participation.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final