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| TITLE | Supreme Court Decision 2009Da79736 Decided November 28, 2013 【Unjust Enrichment】 [full Text] |
|---|---|
| Summary | |
| Whether a transfer of shares issued by a domestic corporation and owned by a divided corporation to a new corporation established by division pursuant to a foreign corporation’s division constitutes “transfer of shares” under Article 13(2) of the “Convention between Japan and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” and Article 93 subparag. 10(A) of the former Corporate Tax Act | |


