TITLE	Supreme Court en banc Decision 2010Du17564 Decided November 22, 2012¡¼Revocation of Disposition Denying Claim for Correction of Corporate Tax¡½ [full Text]
Summary
Where the market price of a stock is no less than the par value and no more than the issue price in a debt-equity swap, whether Article 15(1) of the former Enforcement Decree of Corporate Tax Act (amended by Presidential Decree No.18174, Dec. 30, 2003) defining ¡°surplus over par value¡± of Article 17 subparag. 1 of the former Corporate Tax Act as the amount deducting par value from market value is invalid against the principle of no taxation without the law (affirmative)

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