(심리불속행) 상증세법 42조 1항 3호의 ‘감자에 따른 증여이익’은 상증세법 시행령 31조의9 2항 5호 나목에 따라 산정해야 함[국패]
Seoul High Court-2016-Nu-5457 (2017.03.08)
Seocho 2014west 4551 (O4. 23)
(C) The amount of the gift tax under the capital reduction under Article 42(1)3 of the Inheritance Tax and Gift Tax Act shall be calculated under Article 31-9(2)5(b) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.
(C) Article 31-9 (2) 5 (a) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act and Article 29 (2) 1 (b) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act shall apply mutatis mutandis to the cases where the gift tax is calculated based on the amount of the gift tax and the amount of the gift tax is calculated based on the amount of the gift tax, and the amount of the gift tax is calculated based on the amount of the gift tax.
Donation, etc. of other benefits under Article 42 of the Inheritance Tax and Gift Tax Act
The method, etc. of calculating profits for capital reduction under Article 29-2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, and donation of other profits
The appeal is dismissed.
The costs of appeal are assessed against the Defendants.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by