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(영문) 대법원 2017. 09. 21. 선고 2017두46233 판결
(심리불속행) 주권상장법인의 대주주에 해당하므로 양도소득세 과세대상임[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2016Nu71067 (Law No. 21, 2017.04)

Title

(Reorder of Hearing) A major shareholder of a stock-listed corporation subject to capital gains tax;

Summary

The plaintiff and related parties constitute a major shareholder of a stock-listed corporation and the plaintiff is liable to pay capital gains tax

Cases

2017Du46233 Revocation of Disposition of Imposing capital gains tax, etc.

Plaintiff-Appellant

The AA

Defendant-Appellee

BB Director of the Tax Office

Judgment of the lower court

April 21, 2017

Imposition of Judgment

September 21, 2017

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.

The reasons referred to in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Small and Medium Enterprises shall not be included, or

Since it is recognized that all appeals are dismissed pursuant to Article 5 of the same Act, all participating Justices are dismissed.

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

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