Seoul Administrative Court-2014-Gu Partnership-63756 ( November 27, 2014)

Appellate Court 2013west231 (Occ. 13, 2014)

Whether the avoidance of wrongful calculation under the Corporate Tax Act on stock acquisition is appropriate;

(As in the judgment of the first instance), there was a fact that the Plaintiff traded shares in the third party before and after the purchase time of the shares, and the company offered shares at a price similar to the purchase price, and transacted price in the freeboard market. Therefore, it cannot be concluded that the price purchased by the Plaintiff is higher than the market price.

Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation

Seoul High Court-2014-Nu-73687 (2015.08)

주식회사 ㅇㅇㅇㅇ

ㅇㅇ세무서장

National Flag

June 17, 2015

July 8, 2015

1. The defendant's appeal is dismissed.

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

3. 제1심 판결의 원고 표시 "ㅇㅇㅇㅇ 주식회사"를 "주식회사 ㅇㅇㅇㅇ"로 경정한다.

1. Purport of claim

On October 1, 2012, the Defendant’s 2010 income earner AA’s bonus income amount of KRW 0,000,000,000, which the Plaintiff rendered on October 1, 2012, shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

제1심 판결은 정당하다. 피고의 항소를 기각한다. 다만, 제1심 판결의 원고 표시 "ㅇㅇㅇㅇ 주식회사"는 "주식회사 ㅇㅇㅇㅇ"의 오기임이 명백하므로, 이를 경정한다.