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Title
stock purchase profit shall be limited to the employees of the listed corporation;
Summary
The provisions that exclude the employee of the listed corporation from the tax imposition amount of three million won from among the profits from exercising the stock options granted before December 31, 2006 pursuant to Article 15 of the Restriction of Special Taxation Act are limited to the employee of the listed corporation, and thus the employee of the subsidiary is not subject to
Related statutes
Article 15 of the Restriction of Special Taxation Act
Cases
2013Return of unjust enrichment by 679166
Plaintiff
KimA
Defendant
Korea
Conclusion of Pleadings
December 5, 2013
Imposition of Judgment
January 23, 2014
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The defendant shall pay to the plaintiff OO directors and their OO directors from January 20, 209; 5% per annum from October 20, 2009 to the service date of each copy of the complaint of this case; and 20% per annum from the next day to the day of full payment.