예외적인 사유인 정당한 사유에 해당하기 위해서는 단지 보충적 평가방법에 의한 평가액이 장부가액보다 적다는 사실만으로는 부족함[국승]
Busan District Court-2013-Gu Partnership-4300 ( October 29, 2015)
In order to constitute an exceptional reason, there is a lack of fact that the assessed value by the supplementary method of assessment is less than the book value.
In order to constitute an exceptional justifiable cause in the appraisal of stocks in an emergency, the fact that the appraised value by the supplementary assessment method is less than the book value is insufficient, and the burden of proof for such a cause is the taxpayer.
Article 60 of the Inheritance Tax and Gift Tax Act
Busan High Court 2015Nu20725 Revocation of Disposition of Imposing Corporate Tax
DD Co., Ltd.
The Director of the Z Tax Office
Busan District Court Decision 2013Guhap4300 Decided January 29, 2015
on 15, 2016
December 2, 2016
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. The defendant shall revoke the disposition of imposition of KRW 00,000,000 of the corporate tax for the business year 2009, which was rendered against 00 on December 10, 2012.
1. Quotation of judgment of the first instance;
The reasoning for this court's explanation is as follows, except for the addition of "judgment on the plaintiff's assertion of the trial" in Paragraph 2 below, and therefore, it is identical to the ground for the judgment of the court of first instance. Thus, it is also accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Judgment on the Plaintiff’s assertion of the trial
A. The plaintiff's assertion
Since April 2008, 000s, in order to avoid pressure related to financial institutions loans, it did not depreciation of tangible fixed assets. Accordingly, 00 in 10 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 200 in 2000 in 2000 in 2000 in 2000 in 200
Therefore, there is a justifiable reason that the net asset value of 00 billion won as of June 30, 2009 was limited to 00 billion won of the appraised value according to the appraiser's appraisal result, which is less than 0 billion won of the book value.
B. Determination
In light of the following circumstances, it cannot be deemed that there is a justifiable ground as asserted by the Plaintiff, in full view of the circumstances that the court below properly decided and recognized based on each evidence submitted by the court below and the court below, and the above argument by the Plaintiff is without merit.
① At the time of July 28, 2014, the supplementary assessment value of the 00-out shares was equivalent to KRW 000 per share. However, around that time, 000-out shares were acquired at KRW 00,000 per share, and the supplementary assessment value of the 00-out shares at the time of April 14, 2008 was equivalent to KRW 00,000 per share. However, at that time, KRW 00-out shares were acquired at KRW 00,00 per share. However, it is difficult to view that the supplementary assessment value per share at the time of June 30, 2009 as of June 30, 2009 as a reasonable assessment value of KRW 00,00 per share based on the book value is difficult.
② Moreover, even if the net loss of KRW 00,000 at the time of April 2014 and the capital erosion equivalent to KRW 00,000,000 per share were to have been acquired at KRW 00,000 per share, it is determined that the above net loss or capital erosion was temporary, and that the sound financial structure and considerable operating profit have been generated over a long period of time.
③ In fact, in light of the current net profit and loss from the 00 out of the current net profit and loss, the current net profit and loss from the 2007 as listed in the following table, which were incurred in the current net profit and the current net loss in 2008, which had acquired the shares of this case by Kim 00, occurred rapidly in 2008, and the current net loss was significantly mitigated in 2009, and the current net profit and loss were recovered from 2010. Accordingly, it is reasonable to view that the current net loss in 2008 was temporary.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed.