무상주배당액이 구법인세법(1976.12.22 법률 제2931호) 제15조 제2항 소정의 "무상으로 받은 자산의 가액"에 포함되는지 여부(소극)
Whether the dividend amount of a bonus stock is included in the "value of assets received free of charge" under Article 15(2) of the former Corporate Tax Act (Act No. 2931 on December 22, 1976) (negative)