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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-413 (Law No. 11, 2018)
Title
Whether the profit from the exercise of the stock option for the comprehensive business acquisition city has been realized
Summary
Since the profit to be exercised in the future in the stock option acquired in the process of a comprehensive business acquisition is realized, the preservation expenses shall be included in the loss (psyching of hearing).
Related statutes
Article 19 of the Corporate Tax Act
Cases
2018Du197 Revocation of Disposition rejecting a request for rectification
Plaintiff-Appellee
AAAAAA Corporation
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu413 Decided May 11, 2018
Imposition of Judgment
October 11, 2018
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by