Seoul High Court-2018-Nu-73562 ( October 28, 2019)

(C) In determining the comprehensive succession of assets and liabilities among the requirements for qualified division, the assets and liabilities of the divided division shall not be succeeded.

(The main point of the original trial) It is not necessary to hold the shares of a divided corporation for more than five years, and there is no need to hold the shares of the divided corporation until the end of the business year to which the registration date of the division belongs. The division in this case

Article 46 of the Corporate Tax Act: Taxation on Divided Corporation, etc.

2019Du47186 Revocation of Disposition of Imposing Corporate Tax

AA

a) the Director of the Tax Office

November 14, 2019

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal are asserted.

The reasons under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Final Appeal are not included.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.

It is so decided as per Disposition by the assent of all participating Justices.