Seoul High Court-2017-Nu-71361 ( October 19, 2018)

(C) Whether a person who has been granted taxation deferment following investment in kind in the holding company may be subject to a tax return due to a failure to report.

(C) The taxation authority is not allowed to impose the additional tax on negligent tax returns on the premise of the above duty to report. (4) The taxation authority is not allowed to impose the additional tax on negligent tax returns on the premise of the above duty to report if the grounds for suspending the tax deferment under Article 38-2 (3) of the Restriction of Special Taxation Act arise.

Article 38-2 of the Restriction of Special Taxation Act (Special Taxation on Stock Investment in Kind)

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per

on 15, 2018