beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu6482 (2016.09)
Title
(B) In the case of listed stocks, the value of the assets should be assessed in accordance with the Inheritance Tax and Gift Tax Act, as in the case of other assets owned by the unlisted corporation.
Summary
In order for a merged corporation to assess the market price of its stocks to be an unlisted corporation, the property owned by the merged corporation pursuant to Article 89 (2) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21025, Sep. 22, 2008; hereinafter the same shall apply) shall be assessed in accordance with the
Related statutes
Article 52 (Dispudiation of Wrongful Calculation)
Cases
2016Du44537 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
October 27, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, 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 for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
October 27, 2016