객관적인 교환가치를 반영한 거래실례가 없어 보충적 평가방법에 따른 평가는 적법함[국승]
Seoul High Court 2015Nu44044 ( December 29, 2015)
early 2013 Middle 2104 ( October 16, 2013)
Evaluation according to supplementary evaluation methods is legitimate because there is no example of transaction that reflects objective exchange values.
The acquisition price of shares at the time of capital increase is difficult to be considered as the market price reflecting the objective exchange value formed by the general and normal transaction, and there is no other evidence to prove the market price, so it is legitimate to calculate the price of the shares in this
Article 60 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2016Du30941 Decided revocation of Disposition of Gift Tax
김ㅇㅇ
o Head of the tax office
Seoul High Court Decision 2015Nu44044 Decided December 10, 2015
April 15, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
Supreme Court