TITLE	[Revocation of Disposition imposing Corporate Tax, etc.]Supreme Court Decision 2001Du9394 Delivered on June 13, 2003 [full Text]
Summary
[1] Whether the transaction price of a share is the market price of the share when the shares are transferred with a right of management (negative) [2] The elements required for the transfer of unlisted stocks to a person having special relation to constitute an act of profit distribution as a wrongful calculation

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