A. The meaning of wrongful calculation

(b) The case holding that there is an error of law in incomplete hearing as to whether the party's right-hand act is intended to obtain the reduction or exemption effect of taxes;

(a) “Calculation of unfair acts” means the act of reducing or excluding the burden of taxes incurred by a taxpayer when taking a reasonable transaction form, such as a bypassing act, a multi-stage act or other abnormal transaction form without any reasonable grounds, without any reasonable grounds, by means of a taxpayer’s reasonable transaction form;

B. If Eul, as a major shareholder of the Gap company, was the representative director of the other shareholders, sold the entire shares of the Eul company to Byung with the delegation of the other shareholders, Byung entered into an agreement to sell the real estate owned by Eul at a price lower than the market price to the children of Eul, and Byung, as a representative director, transferred the registration of transfer of ownership to Byung in accordance with the agreement, Byung, who was appointed as the representative director, transferred the registration of transfer of ownership to the above real estate, the determination of whether such round-up act would obtain tax reduction

Article 20 of the Corporate Tax Act

ASEAN Interest Co., Ltd.

Head of the tax office;

Seoul High Court Decision 86Gu796 delivered on June 9, 198

The judgment below is reversed and the case is remanded to Seoul High Court.

We examine the grounds of appeal.

The court below held on April 9, 1983 that the non-party 1, who owned 2.68 percent of the shares issued by the company and was the representative director, concluded a sales contract for 2,95,540,000 won of shares issued by the company with the non-party 2 on April 9, 1983, and the non-party 2 did not purchase and sell the above shares to the non-party 3, who was the non-party 1's son's own land and its site, and the non-party 1's son's son's son's son's son's son's son's son's son's son's son's son's son's son's 1's son's son's son's son's son's son's son's 9,000 won share purchase and sale contract. The above part of the non-party 1's 9800,00,00.

On the other hand, the "Calculation of Wrongful Acts and subordinate statutes" means an act of reducing or removing the burden of taxes incurred when a taxpayer takes a tradeal form, such as a bypassing act, multi-stage act or any other abnormal transaction form without any justifiable reason. However, when the plaintiff company transfers the real estate, etc. of this case to the non-party 3, the plaintiff company did not transfer it to the non-party 2 if the non-party 1 is a shareholder, and did not have any special circumstance to dispose of the shares which are 3 months after the non-party 1's default and transfer them to the non-party 2, or to make a special agreement between the non-party 1 and the non-party 2 on the basis that the transfer price would be less than 50 million won (the market price is 50 million won) compared to the market price, it cannot be found that there was a reasonable reason to determine that the transfer of the real estate, etc. of this case between the non-party 2 and the non-party 1, as at the time of original adjudication, the non-party 3 and the non-party 800.

Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Yong-dong (Presiding Justice)