(심리불속행)예외적인 사유인 정당한 사유에 해당하기 위해서는 단지 보충적 평가방법에 의한 평가액이 장부가액보다 적다는 사실만으로는 부족함[국승]
Busan High Court-2015-Nu20725 (Law No. 12, 2016)
In order to constitute a legitimate cause, the fact that the assessed value by the supplementary evaluation method is less than the book value alone is insufficient to constitute a justifiable cause.
(2) In order to constitute an exceptional cause in the appraisal of shares in an emergency, the fact that the assessed value by the supplementary method of assessment is less than the book value is insufficient, and the burden of proof for such cause shall be borne by the person liable for duty payment.
Article 60 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2016Du50730 Decided revocation of Disposition of Corporate Tax Imposition
Co., Ltd. 30
BB Director of the Tax Office
Busan High Court Decision 2015Nu20725 Decided August 12, 2016
December 15, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or accept the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal.