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Case Number of the immediately preceding lawsuit
Suwon District Court-2014-Gu Partnership-5782 ( October 07, 2015)
Title
(1) The evaluation of listed stocks held by an unlisted corporation prior to the amendment of the Enforcement Decree of the Corporate Tax Act shall be based on the Inheritance Tax and Gift Tax Act.
Summary
(1) Until the amendment of the Enforcement Decree of the Corporate Tax Act explicitly provides for the method of market price calculation of listed stocks owned by an unlisted corporation, the value of the listed stocks should be assessed in accordance with the Inheritance Tax and Gift Tax Act, as in the case of other listed stocks owned by an unlisted corporation.
Cases
2015Nu6451 Revocation of Disposition of Corporate Tax Imposition
Plaintiff and appellant
Co., Ltd.
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Suwon District Court Decision 2014Guhap57882 Decided October 7, 2015
Conclusion of Pleadings
2016.05.11
Imposition of Judgment
November 16, 2016
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposing corporate tax of KRW 2,495,882,060 (including additional tax) against the Plaintiff on August 5, 2013 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
Reasons
1. Quotation of the reasons for the 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
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.