(심리불속행) 상증법상 보충적 평가방법을 적용한 증여일 현재의 주식가치 시가[국승]
Daegu High Court-2014-Nu-508 (Law No. 15, 2015)
(Reorder of Trial) The market value of shares as of the date of donation applied with a supplementary evaluation method under the Inheritance Tax and Gift Tax Act;
In the judgment of the court of first instance, the court of first instance lost the stock value as of the date of donation on the ground that it is impossible to know the stock value as of the date of donation, but the appellate court shall prove that the financial statements of the preceding year or the financial statements of the business year to which the date of donation belongs, and shall establish the stock value within the scope not
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per