주식증여로 인정할 수 없고, 중국법인 발행주식의 평가는 부적당함[국패]
Seoul High Court-2016-Nu-52431 (Law No. 15, 2017)
2015HAD 152 (28 May 2015)
shares issued by a Chinese corporation shall not be recognized as a share donation, and the appraisal of shares issued by a Chinese corporation shall be inappropriate
There is no evidence to acknowledge that shares have been donated, and it is reasonable to deem that only the right to distribute profits has been acquired, and the low-price acquisition is not proven, and the evaluation of issued shares by a Chinese corporation is inappropriate.
Article 31 of the Inheritance Tax and Gift Tax Act (General Principles for Calculation of Donated Property Value)
2017Du633444 Revocation of Disposition of Imposing gift tax
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○ Head of tax office
January 25, 2018
January 25, 2018
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.