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(영문) 성과연동지분제(사후정산조건부)에 따른 주식 양도시 과소신고가산세 부과대상인지 여부
조세심판원 질의회신 | 2011-01-21 | 기획재정부조세정책과-95 | 기타
Document Number

Ministry of Strategy and Finance Tax Policy-95 (No. 21, 2011)

Items of Taxation

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Journal

If a stock transaction falls under a normal transaction that conforms to the purpose of the performance-based share swap system, a taxpayer shall be deemed to have justifiable grounds for failing to fulfill his/her duty to report, and thus, an additional tax for under-reported return may not be imposed pursuant to

Congress RESALS

If the stock transaction falls under a normal transaction consistent with the purpose of the performance-based share swap system, it shall be deemed that there is a justifiable reason for the taxpayer to have failed to fulfill his/her duty to report and thus no additional tax may be imposed under Article 48 of the Framework Act on National Taxes.The performance-based share swap contract is a contract under which the purchaser and the seller pay the remainder of the purchase price by referring to the actual profit for a certain period if there is a difference in the price due to the difference in the price between the purchaser and the seller as one of the conditional payment methods used for calculating the value of the company subject to the sale in the acquisition and merger of the company. The two parties can share financial risks and prevent the failure of the company subject to the sale in opinion on the prospects of the company subject to the sale.

Related statutes

Article 48 of the Framework Act on National Taxes

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