특수관계 없는 비상장주식 저가 양도에 대해 보충적 평가방법으로 평가하여 양도차익에 대한 증여세 과세함[국승]
Daejeon High Court (Cheongju)-2015-Nu-1068 (O7, 2016.09)
It is assessed as a supplementary assessment method for transfer of non-listed stock at low price without a special relationship and imposes gift tax on transfer margin.
(Hearing) The market price means the objective exchange price formed through a general and normal transaction. Thus, in order for such transaction example to be recognized as the market price, the circumstances should be recognized that the transaction is made in a general and normal manner and properly reflect the objective exchange value at the date of donation.
Article 35(2) of the Inheritance Tax and Gift Tax Act
Supreme Court-2016-Du-5436
Park*** foreign-2
Head of Cheongju Tax Office 2
September 7, 2016
January 12, 2017
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the argument on the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed, and it is so decided as per Disposition by the assent of all participating