[증여세부과처분취소][공2003.4.1.(175),832]
The purport of Article 5 (6) 1 (g) of the Enforcement Decree of the former Inheritance Tax Act
Article 5 (6) 1 (g) of the former Enforcement Decree of the Inheritance Tax Act (amended by the Presidential Decree No. 15193, Dec. 31, 1996) provides that "in the evaluation under subparagraph (c) of Article 5 (6) of the former Enforcement Decree of the Inheritance Tax Act (amended by the Inheritance Tax and Gift Tax Act No. 15193, Dec. 31, 1996) with respect to the shares owned by the controlling shareholders and their specially related shareholders, the value calculated pursuant to subparagraph (c) shall be added to 10/100 of the value calculated pursuant to subparagraph (c) of Article 46-2 of the Enforcement Decree of the Corporate Tax Act." The purport of the above provision is to reflect that the shares owned by the controlling shareholders of the unlisted company are related to the management right and the shares owned by the controlling shareholders are evaluated as being highly evaluated in the transaction reality due to the difference in the transfer of the shares
Articles 9 (see current Article 60 of the Inheritance Tax and Gift Tax Act), 34-2 (see current Article 35 of the Inheritance Tax and Gift Tax Act), and Article 5 (6) 1 (c) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 15193, Dec. 31, 1996); Article 5 (1) 1 (c) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (see current Article 63 (1) 1 (c) of the Inheritance Tax and Gift Tax Act; Article 54 of the Inheritance Tax and Gift Tax Act; Article 63 (3) of the current Inheritance Tax and Gift Tax Act); Article 41 (see current Article 26 of the Inheritance Tax and Gift Tax and Gift Tax Act)
Plaintiff 1 and two others (Law Firm Rate, Attorneys So-young et al., Counsel for the plaintiff-appellant)
Head of Song District Tax Office and two others
Seoul High Court Decision 2000Nu10313 delivered on September 6, 2001
All appeals are dismissed. The costs of appeal are assessed against the plaintiffs.
1. Article 5 (6) 1 (g) of the former Enforcement Decree of the Inheritance Tax Act (amended by Presidential Decree No. 15193, Dec. 31, 1996) provides that "in the evaluation under subparagraph (c) of Article 5 (6) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 15193, Dec. 31, 1996) the value calculated pursuant to subparagraph (c) of Article 46-2 (2) and (3) of the Enforcement Decree of the Corporate Tax Act shall be added to the value calculated pursuant to subparagraph (c) of the same Article." The purport of the above provision is that the stocks owned by the controlling shareholder of an unlisted company are related to the management right and the transfer of stocks owned by the controlling shareholder is different in terms of transaction reality from the transfer of stocks owned by the controlling shareholder, the purpose of the provision is that the appraisal of stocks is changed depending on whether the transfer
The judgment of the court below to the same purport is just, and there is no error as alleged in the grounds of appeal.
2. The court below held that it cannot be deemed as the market price of the stock transaction of this case in light of the fact that the non-party 1 purchased 1,700 shares of this case from the non-party 2 who did not have a special relation with the non-party 1 on December 29, 1994 at KRW 250,00 per share, but the above transaction price is merely limited to only one transaction made at least two years prior to the date of the transaction of this case, and there is no error as alleged in the grounds of appeal.
3. Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party.
Justices Zwon (Presiding Justice)