특수관계자간 비상장주식을 고가양도한 경우에 해당함[국승]
Gwangju High Court ( Jeju)-2016-Nu-1228 ( September 20, 2017)
(2) If the shares are transferred at a high price between persons with a special relationship;
(2) Even if there is an example of a summary transaction, it shall not be deemed that the transaction value is formed by a normal transaction that properly reflects the objective exchange value of the donated property, and if the subject matter of the donation is unlisted stocks, it shall be deemed difficult to compute the market price, and the value thereof may be calculated according to the supplementary assessment methods.
Article 35 of the Inheritance Tax and Gift Tax Act (the Inheritance Tax and Gift Tax Act).
2017du64255 Revocation of disposition of revocation of a gift tax decision
○ Kim
○ Head of tax office
on 25, 2018
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 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 for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided