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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu66719 (2015.08)
Title
In the event of a significant change in the management status of the company due to a remedy, it shall not be deemed as the market price.
Summary
(2)As in the second instance judgment, there is a difference of time between the transfer of shares and the sale case, and there is an important change in the management status of the company due to the occurrence of a relief ground, so it shall not be deemed as the market value of transaction example.
Judgment
Contents are the same as attached. (Invitation without Trial)
Related statutes
Article 52 of the Corporate Tax Act
Cases
Supreme Court-2015-Du-49276
Plaintiff and appellant
Pamp**
Defendant, Appellant
Head of the District Tax Office
The second instance decision
Seoul High Court Decision 2014Nu66719 Decided July 8, 2015
Imposition of Judgment
November 17, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the grounds of appeal and the grounds of appeal stated in the records of this case and the judgment below and the petition of appeal were examined. However, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is deemed that there are no grounds for appeal. Thus, the appeal is dismissed under Article 5 of the