비상장주식 평가시 순손익가치 평가 적정 여부[국승]
Seoul Administrative Court-2015-Gu 6420 ( December 18, 2015)
Whether net profit and loss valuation is appropriate when assessing unlisted stocks;
(The same as the judgment of the court of first instance) If the date of acquisition of shares was made on December 31, 2009 and the end of the pertinent business year, it is reasonable to calculate the net profit and loss value based on the net profit and loss value of the business year before the base date of appraisal in the business year 2009 as the business year 209.
Article 63 (1) 1 of the former Inheritance Tax and Gift Tax Act
2016Nu32475 Demanding revocation, etc. of imposition of gift tax
00 et al.
00 Other 1
Seoul Administrative Court 2015Guhap6420 ( December 18, 2015)
May 24, 2016
June 28, 2016
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The decision of the first instance court is revoked. The imposition of capital gains tax of KRW 84,076,560 on March 3, 2015 by the head of the ee Tax Office against Plaintiff F on March 3, 2015 and the imposition of KRW 373,531,450 on December 2, 2013 by the head of the gg Tax Office against Plaintiff Hh on December 2, 2013 shall be revoked, respectively.
1. Quotation of judgment of the first instance;
The court's reasoning for this case is as follows: Nos. 8 and 10 of the judgment of the court of first instance.
The Administrative Litigation Act is the same as the reasoning of the judgment of the court of first instance except for the addition of the same content as the foregoing.
Article 8 (2) of this Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted.
2. The addition;
(5) Article 4 of the Framework Act on National Taxes requires that the Civil Act shall apply mutatis mutandis to calculation of the period under tax law.
In addition, Article 157 of the Civil Act adopts the principle that the first day of the period shall not be included in the calculation of the first day when the period is fixed as the day, week, month or year, but the first day of the period shall be included in the calculation of the first day when the period begins at midnight. If the first day of December 31, 2009, which is the last day of the business year, is included in the calculation of the first day in accordance with the purport of the amendment of the above Enforcement Decree, if the period is a transaction day as in this case, the first day of the year before the base date of appraisal shall be January 1, 2009. Thus, the private year shall be one year before
3. Conclusion
If so, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.