Incheon District Court 2007Gudan1436 (2008.07.04)

If the subject is specified at the time of partial transfer of the unlisted stocks acquired over several occasions, the time of acquisition is confirmed.

In case where a person holding unlisted stocks for which stock certificates have not been issued acquires stocks additionally in a situation in which the disposal of existing stocks is restricted, and where stocks subject to transfer are specifically specified and transferred as stocks additionally acquired, the relevant stocks do not constitute a case in which the time of acquisition cannot be confirmed.

The contents of the decision shall be the same as attached.

Article 162 (Time of Transfer or Acquisition)

1. Revocation of a judgment of the first instance;

2. The Defendant’s imposition of capital gains tax of KRW 176,359,760 against the Plaintiff on January 10, 2005 shall be revoked.

3. All costs of the lawsuit shall be borne by the defendant.

same as the entry.

1. Partial citement of judgment of the first instance;

The court's reasoning concerning this case is that "16,650 won" of the second 12 of the judgment of the court of first instance is "16,650 won", "28,000 won of the second 2nd 13th 3th 4th 4th 16th 4th 4th 2002, and "20 persons of the second 20th 4th 20th 20th 20th 20th 20th 20th 20th 20th 12th 20th 20th 20th 20th 20th 2th 20th 12th 20th 2th 12th 2th 2nd 20th 3th 3th 200 3th 20th 3th 200 3th 20th 202.

2. Determination on the legitimacy of the instant disposition

구 소득세법(2002.12.18. 법률 제6781호로 개정되기 전의 것, 이하 구법이라 한다) 제96조, 제97조에 의하면 이 사건 주식과 같은 비상장주식을 양도함으로ㅆ 발생하는 소득을 계산함에 있어서 양도가액과 취득가액은 모두 실질거래가액을 적용함을 원칙으로 하고, 구법 제98조 및 그 위임을 받은 구 소득세법 시행령(2002.3.30. 대통령령 제1755호로 개정되기 전의 것, 이하 '구시행령'이라 한다) 제162조에 의하면 비상장주식의 취득시기를 판정함에 있어서 양도자산의 취득시기가 각각 다른 경우 그 취득시기를 확인할 수 있는 경우에는 그 확인되는 날이 취득시기가 되며, 양도자산의 취득시기가 분명하지 아니한 경우에는 먼저 취득한 자산을 먼저 양도한 것으로 본다. 주권발행 전 주식은 회사성립 후 6개월이 경과한 때에는 주권이 발행이 없어도 회사에 대하여 유효한 주식양도가 인정되는데(상법 제335조 제3항 단서), 주권발행 전 주식의 양도는 지명채권의 양도에 관한 일반원칙에 따라 당사자의 의사표시만으로 효력이 발생하고, 동일한 주주가 수회에 걸쳐 취득한 같은 종목의 주식 일부를 양도함에 있어 그 양도자산의 특정은 주권이 발행된 경우에는 주권발행번호 등으로, 주권이 발행되지 아니하는 경우에는 주식 양도ㆍ양수계약서, 주주명부, 취득시기 및 1주당 취득가액 등으로 그 양도 대상 주식을 구체적으로 특정할 수 있다고 보는 것이 실질과세의 원칙 및 공평과세의 원칙에 부합한다 할 것이다.

In light of the above facts and circumstances, where the Plaintiff already acquired 5,00 won or received 162,40 shares per share of 162,40 won or without compensation, the Plaintiff acquired 197,00 shares of the non-party company from ○○○○○ Association and ○○○○○○○○○ Association without any intention to continue to hold them, and the Plaintiff entered into an agreement to restrict transfer of 162,40 shares, which are the initial shares owned by the Plaintiff, to 5 persons such as ○○○○ Association and others. In full view of the above circumstances, the Plaintiff could not transfer 162,40 shares to ○○ Association and others, and the Plaintiff could not transfer 20 shares of the non-party company to ○○○○ Association and so on. After that, the Plaintiff’s transfer of shares from ○○ Association and 200 shares to 30,000 shares that the Plaintiff acquired from ○○ Association and so on.

Therefore, the defendant's disposition of this case which applied Article 162 (5) of the former Enforcement Decree on the premise that the time of acquisition of the non-party's shares transferred by the plaintiff is unclear is unlawful

Conclusion

Therefore, the plaintiff's claim of this case should be accepted for the reasons that it is reasonable to cancel the disposition of this case, and the judgment of the court of first instance is unfair for this conclusion, and it is so decided as per Disposition to cancel the disposition of this case and cancel it.