TITLE	Supreme Court Decision 2017Du52979 Decided October 29, 2020 ¡¼Lawsuit for Claim for Revocation of Disposition Imposing Securities Transaction Tax Act¡½ [full Text]
Summary
In a case where: (a) a contract of gift of shares was cancelled upon rendition of a judgment of revocation of fraudulent acts; and (b) the shares that reverted to the original state under the name of the obligor were sold in a forced sale procedure and the proceeds therefrom were entirely distributed as dividends to the obligees, a transferor of share certificates liable for payment of securities transaction tax pursuant to Article 3 Subparag. 3 of the Securities Transaction Tax Act (held: obligor)

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