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Case Number of the immediately preceding lawsuit
Busan High Court (Capwon)-2016-Nu-1950 ( October 24, 2017)
Title
The transfer date for unlisted stocks is the time of acquisition of donated property.
Summary
The date on which the taxpayer transferred a right to unlisted stocks received from the taxpayer’s reference to the Stockholm option to the taxpayer, and the date on which the transfer is made in the name of the taxpayer falls under the time of acquisition
Related statutes
Appeals and Gift Tax Act Article 23 (Time of Acquisition of Donated Property)
Cases
2017Du47557 (Law No. 18, 2017.08)
Plaintiff
○ Kim
Defendant
○ Head of tax office
Imposition of Judgment
on 18, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition