비상장주식 평가에 있어서 공매가액의 시가 인정여부[국패]
Whether the market price is recognized in the evaluation of unlisted stocks;
Where there is a public auction price or sales price in the assessment of unlisted stocks at the time of imposition of inheritance tax and gift tax, the amount of the public auction shall be recognized as the market price, and the evaluation by supplementary assessment methods
Article 60 of the Inheritance Tax and Gift Tax Act:
1. An appeal by the head of Defendant ○○ Tax Office against the Plaintiff Cho○-○, Lee○-○, Lee○-○, Lee○-○, Lee○-○, Kim○-○, Kim○-○, and Kim○-○, the Defendants’ appeals against the Plaintiff Lee○-○, Lee○-○, Lee○, Lee○-○, Lee○, Lee○, and Lee○-○, are all dismissed.
2. The costs of appeal shall be borne by the Defendants.
1. Purport of claim
A. The imposition of inheritance tax by the head of ○○ Tax Office on the Plaintiff Cho○-○, Lee○-○, Lee○-○, Lee○-○, Lee○-○, Lee○-○, Kim○, Kim○-○, and Kim○-○, as shown in the separate disposition list 1, shall be revoked.
B. The Defendants’ imposition of gift tax on the Plaintiff ○○○, ○○, ○○, ○○, ○○, ○○○, ○○, and ○○○, as shown in the separate disposition No. 2, shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
1. Quotation of judgment of the first instance;
The reasons why a member should explain are as follows: (a) the reasons why the decision of the court of first instance is different from the reasons for the decision of the court of first instance; and (b) such reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Parts in height:
(1) First, we examine whether the instant shares constitute "relevant property" under the former Enforcement Decree, which serves as the basis for market price calculation.
Article 60 (1) of the former Inheritance and Gift Tax Act provides that the value of property on which inheritance tax or gift tax is levied shall be based on the market price as of the date of commencing the inheritance or the date of donation (the date of evaluation), and Paragraph (2) thereof provides that the market price under paragraph (1) shall be the value generally recognized as being established in cases of free transactions between many and unspecified persons, and that is recognized as the market price under the conditions as prescribed by the Presidential Decree, such as the expropriation, public sale price, and appraisal price. Thus, "market price" under Article 60 (2) of the former Inheritance and Gift Tax Act refers to the objective exchange price formed through a normal transaction with respect to the pertinent property subject to taxation. Thus, in cases where there are many and unspecified persons of the same kind of property subject to taxation, and where there are free transactions between them, the price recognized as being normal in the relevant property subject to taxation,
Therefore, Article 49(1) of the former Enforcement Decree provides that the market price of the pertinent property shall be recognized as not only the pertinent property subject to taxation but also the price of the pertinent property if there is a sale or purchase of the pertinent property within a certain period from the base date of appraisal to the date before and after the appraisal; where there are two or more appraisal prices, the average amount of such appraisal prices; where there are expropriation, auction or public sale, the compensation price, or public sale price (Article 60(2) of the former Inheritance Tax Act (Article 60(2) of the former Inheritance Tax Act), if there is a sale, appraisal, expropriation, auction or public sale of the same kind of property subject to taxation; and on the other hand, all the value of a profit-making corporation, including a non-listed corporation, should be determined as the market price of the pertinent property, not because of the same value of stocks issued by a corporation, which is an inheritance or a gift property subject to management rights, but also because there is no objective transaction price of stocks such as transfer or sale of the pertinent property (Article 60(3) of the same market price).
Therefore, it is reasonable to see that each public auction and sale of this case are the cases of public auction and sale of the pertinent property under the former Enforcement Decree (as the former Enforcement Decree was amended on December 30, 2003, Article 49(5) of the former Enforcement Decree provides that if there is a value falling under any of the subparagraphs of Article 60(2) of the Act on the corresponding property and the area, location, use and item of the same or similar property, such value shall be deemed the market price under the provisions of Article 60(2) of the Act.
(2) Next, we examine whether each of the instant public auction values and sales values can be seen as "market price under Article 60 (1) of the former Inheritance and Gift Tax Act".
Article 60 (1) and (2) of the former Enforcement Decree of the Act provides that the market price of the pertinent property shall be recognized as the market price under the conditions as of the base date for appraisal. Article 49 (1) 3 of the former Enforcement Decree of the Act provides that the sale and purchase price of the pertinent property shall not be considered as the market price if there is a fact of sale and sale within 6 months before and after the base date for appraisal (3 months in case of donation) because there is no possibility that the sale and purchase price of the pertinent property may be considered as the market price because of the fact that there is no possibility that there is no possibility that the sale and purchase price of the pertinent property would be valued freely between the current market price and the current market price under Article 60 (4) of the former Enforcement Decree of the Act because there is no possibility that there is no possibility that the sale and sale price of the pertinent property would be valued freely between the current market price and the current market price under Article 60 (1) 4 of the former Enforcement Decree of the Act. It is concluded that there is no possibility that the sale and sale price will be an unspecified price between the present price.
Therefore, it is difficult for the Defendants to calculate the market price without recognizing each public auction price and the sales price of the instant shares as the market price of the instant shares, and the instant disposition taken according to the valuation of the value based on the supplementary valuation methods should be revoked as unlawful.
3. Conclusion
Therefore, the plaintiffs' claims of this case are accepted on the grounds of all of the reasons, and the judgment of the court of first instance is just and it is so decided as per Disposition by the defendant's chief of ○○○ Tax Office's appeal against the plaintiff Cho ○○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Kim○, Kim○, Kim○, Kim○, and Kim○, and the defendants' appeal against the plaintiff's Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, Lee○, and Lee○, Lee○, and Lee○