(심리불속행) 거래가액을 시가라고 보기 위해서는 일반적이고 정상적인 교환가치를 적정하게 반영하고 있다고 볼 사정이 있어야 함[일부패소]
Seoul High Court-2015-Nu-58029 ( August 17, 2016)
In order to consider the transaction value as the market price, there must be circumstances to consider that the general and normal exchange value is properly reflected.
In order to be said to be the market value at the time of donation, there must be circumstances to view that the transaction value objectively reflects the "general and normal exchange value" as the reasonable market value.
Inheritance Tax and Gift Tax Act Article 35(1) of the Inheritance Tax and Gift Tax Act: Donations of profits from transfer at low prices
Supreme Court Decision 2016Du52637 Decided revocation of Disposition of Gift Tax
SOO and 1
O Head of the tax office other than 1
Seoul High Court Decision 2015Nu58029 Decided August 17, 2016
oly 2016.23
All appeals are dismissed.
Of the costs of appeal, the part arising between the Plaintiff’s office and the head of the Defendant’s office is borne by each party, and the part arising between the Plaintiff’s new office and the head of the Defendant’s office is borne by the Plaintiff’s new office. The part arising between the Plaintiff’s office, new office, and the head of the Defendant’s office of tax base
All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are 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 are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent