외부전문가를 영입하는 특수한 사정에 따라 이루어진 거래의 가액은 시가로 볼 수 없음[국승]
Incheon District Court 2009Guhap3402 (27 May 2010)
The value of transactions conducted according to special circumstances in which external experts are recruited shall not be deemed the market price.
(As with the judgment of the court of first instance) The value of the limited transaction, which is conducted according to the special circumstances in which external experts related to the business are recruited, is not recognized as the market value, and the transaction value is recognized as being objectively unfair even if it is not traded with a person with a special relationship, it shall not be deemed as the market value.
2010Nu18088 Revocation of Disposition of Imposition of Gift Tax
Section AA
○ Head of tax office
Incheon District Court Decision 2009Guhap3402 Decided May 27, 2010
December 15, 2010
January 19, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked, and the imposition of KRW 152,682,29 against the plaintiff on June 4, 2008 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Consultations
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.