TITLE	Supreme Court Decision 2015Du3591 Decided March 28, 2019¡¼Revocation of (Expected) Disposition Imposing Local Tax¡½ [full Text]
Summary
Meaning of ¡°oligopolistic shareholder¡± with respect to the deemed acquisition tax of the same under Article 105(6) forepart of the former Local Tax Act Whether an oligopolistic shareholder is liable to pay the deemed acquisition tax in cases where he or she was unable to control the company through the exercise of substantial rights over the shares issued by the relevant company, albeit the oligopolistic shareholder¡¯s acquisition of relevant shares having been entered in the shareholder registry of said company (negative)

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