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Case Number of the immediately preceding lawsuit
Daejeon High Court-2016-Nu-1311 (2017.06.01)
Title
Whether it constitutes gross income under the Corporate Tax Act where new stocks are acquired at a low price from a related party at a low price by means of a third party allocation method
Summary
(1) In order to regard a private shareholder as a profit-sharing, it is premised on the fact that there is a benefit to be attributed to a private shareholder due to capital transaction. Thus, even if a profit-sharing shareholder is a private shareholder of a corporation issuing stocks, it falls under the amount of
Related statutes
Articles 11 and 88 of the Enforcement Decree of the Corporate Tax Act
Cases
2017Du50980 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellant
Aaa Co., Ltd.
Defendant-Appellee
Head of Public Tax Office
Judgment of the lower court
Daejeon High Court 2016Nu1311 (2016.01)
Imposition of Judgment
October 26, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition