Appropriateness of the actual sale price of transferred shares

In light of the records, we affirm the above recognition and judgment of the court below, and there is no error of law by misunderstanding facts against the rules of evidence alleged in the plaintiff's ground for appeal.

Article 96 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

According to the reasoning of the judgment of the court below, the court below held that the Plaintiff transferred 150,000 non-listed shares of ○○○○○○○○○○○ to ○○○○○○○○○○○○○○, a share of KRW 7,00 per share, and thus, the disposition imposing the transfer income tax of this case was not unlawful (the part of KRW 18,367,50, which became final and conclusive according to the judgment of the court of appeal before remanding the case, is excluded from the scope of the judgment). The court below revoked the part against which the Defendant lost the

In light of the records, we affirm the above recognition and judgment of the court below, and there is no error of law by misunderstanding facts against the rules of evidence as otherwise alleged in the ground of appeal.

1. Conclusion

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.