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TITLE Supreme Court Decision 2016Du41781 Decided July 18, 2017 【Revocation of Disposition Imposing Comprehensive Real Estate Tax, Etc.】 * First draft [full Text]
Summary
[1] In case where a company placed under rehabilitation falls under an oligopolistic stockholder of a corporation that is a principal taxpayer as of the date on which said corporation’s tax liability was established, whether the relevant company’s standing as the oligopolistic stockholder at the time the tax liability was established, which serves as the basis for the establishment of secondary tax liability, can be succeeded to a company newly incorporated as prescribed by the rehabilitation plan (affirmative)
[2] Method of interpreting the rights and obligations of a company to be divided, as prescribed by the rehabilitation plan, that are succeeded to a newly incorporated company
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