비상장주식 거래가액을 부인하고 보충적 평가방법으로 시가를 산정하여 증여세를 과세한 처분은 적법함[국승]
Seoul Administrative Court 2010Guhap25848 ( October 27, 2010)
Cho High Court Decision 2009Du2414 ( October 31, 2010)
The disposition imposing gift tax by denying the transaction value of unlisted stocks and calculating the market price as a supplementary assessment method is legitimate.
(1) The disposition imposing gift tax on the Plaintiff’s stock transaction is legitimate in view of the fact that the Plaintiff’s stock transaction is a transaction between specially related persons, that there is no transaction price until the acquisition is made, that there is no appraisal price, and that there is no appraisal price.
2010Nu4009 Revocation of Disposition of Imposing gift tax
300
O Head of tax office
Seoul Administrative Court Decision 2010Guhap25848 decided October 27, 2010
April 7, 2011
May 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. The defendant shall revoke the disposition of imposition of gift tax of KRW 65,990,400 against the plaintiff on March 31, 2009.
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for the part added following the sixth 11th of the judgment of the first instance. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. The portion added to the written judgment of the first instance by this court; and
【Additional Judgment】
“The Plaintiff, even if the provision on deemed donation of the instant shares was applied to Nonparty 1, 2, 3, and 5, the Plaintiff’s act of selling and purchasing the instant shares to Nonparty 1, 2, and the Plaintiff’s non-party 1, 3, and 40,000 won (see, e.g., Supreme Court Decision 200Du108, Apr. 1, 2008). The Plaintiff’s act of selling and selling the instant shares to Nonparty 2, 3,00,000, which was 5,000, was 8,000,000,0000,0000,0000,0000,0000,00000,0000,0000,000,000,0000,000,0000,000,000,000,000,00,00).
3. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as it is so decided as per Disposition.