(심리불속행) 회생계획인가결정에 따라 출자전환된 채무액에 대하여 교부받은 주식의 시가를 상증세법에 의해 평가하는 것은 위법함[국패]
Busan High Court-2017-Nu-24899 ( June 15, 2018)
(D) If the market price of the shares issued to the debt converted into investment according to the rehabilitation plan plan is assessed under the Inheritance Tax and Gift Tax Act, it is unlawful.
However, it is illegal to evaluate the market price of new shares as a supplementary assessment method under the Inheritance Tax and Gift Tax Act.
The judgment of the court below, the appellate brief, and the records of this case were examined, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is not acceptable to accept it. Therefore, the appeal is dismissed and it is so decided as per
Article 45 (1) of the Value-Added Tax Act