증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasons why the court should explain this part of the disposition are as follows: (a) except for the case where “Nos. 1 and 6” of “No. 3 of the judgment of the court of first instance is applied as “No. 1”, the corresponding part of the judgment of the court of first instance is identical to the corresponding part of the reasoning of the judgment; and (b) thus, it shall be cited by applying Article 8(2) of the Administrative Litigation Act, the main sentence of
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) Article 54(1) of the former Enforcement Decree of the Inheritance and Gift Tax Act provides that the value of unlisted stocks shall be weighted average of net profit per share (the average of net profit and loss per share for the last three years ± (the interest rate determined and publicly notified by the Minister of Strategy and Finance in consideration of the profit and loss rate of corporate bonds with three years maturity guaranteed by financial institutions ± the profit and loss rate of corporate bonds) and net asset value per share (=the net asset value of the relevant corporation ± total issued number). The net profit and loss or net asset value per share of the relevant corporation shall be evaluated as the real profit and loss or net asset value of the relevant corporation as of the base date of appraisal as of the base date of appraisal. However, since the apartment sale contract was cancelled before the base date of appraisal before the cancellation of the apartment sale contract at issue, the effect of cancellation after the termination of the sale contract at issue shall be retroactively extinguished as before the base date of appraisal, without reflecting the net asset value or net asset value cancelled as of the base date of sale at the time of appraisal.