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| TITLE | Supreme Court Decision 2024Da254820 Decided October 8, 2024 【Etc. (Money)】 [full Text] |
|---|---|
| Summary | |
| 【Main Issues and Holdings】 [1] Principle of interpreting tax laws and regulations [2] In a case involving employee stocks on which income tax on the dividend income therefrom was not levied because of the satisfaction of the requirements under each subparagraph of Article 88-4(9) of the Act on Restriction on Special Cases Concerning Taxation, and which were withdrawn after one year from the date of deposit, whether income tax may be levied on the dividend income paid to the employee prior to the date of the withdrawal (negative in principle), and whether this likewise applies in the event that the employee retired within one year from the date of deposit and thus lost membership of employee stock ownership association (affirmative) | |
