증자 전 1주당 평가가액’을 산정함에 있어서 주금납입일을 기준으로 하여 산정하는 것임[국승]
Suwon District Court 201Guhap10660 (2.03, 2012)
Cho High Court Decision 2011J 0786 (O6.03)
The assessment value per share before the capital increase shall be calculated on the basis of the payment date of the stock price.
In light of the fact that if the expiration date of the period of protection is the evaluation base date, the value of the donated property is likely to change depending on the parties’ will, it is reasonable to calculate the value of the donated property per share before the capital increase in order to calculate the value of the donated property even if new stocks are allocated for capital increase with the third party allocation method, the value of the value of the transferred property before the capital increase shall be calculated based on the payment
2012Nu7587 Revocation of Disposition of Levying Gift Tax
jAA
Head of Sungnam Tax Office
Suwon District Court Decision 201Guhap10660 Decided February 3, 2012
December 11, 2012
January 18, 2013
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.
Each imposition of KRW 00,00, and KRW 00,00,000, each of the gift tax on December 1, 201, against the Plaintiff by the Defendant, shall be revoked.
1. A cited part;
The reasoning for this Court's explanation concerning this case is the same as the reasoning for the judgment of the court of first instance, except for dismissal or deletion as follows, and it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Parts which are scraped or deleted;
According to the above 11th to 21th 1th 1th 13th 13th 21th 3th 21th 3th 4th 4th 4th 4th 4th 5th 4th 1
(D) According to the above, the profits arising from the increase of the capital shall be calculated on the basis of the appraised value per share before the increase of the capital under Article 39 of the former Inheritance Tax and Gift Tax Act and Article 29 of the Enforcement Decree of the same Act, and the evaluation of the securities shall be based on Articles 60 and 63 of the former Inheritance Tax and Gift Tax Act, and Article 52-2 of the Enforcement Decree of the same Act. In the instant disposition, the value of property
C. Meanwhile, according to the evidence Nos. 10 and evidence Nos. 11-1 and 2 of BB, each of the following facts is recognized as a company that had engaged in the stock price manipulation before and after the instant capital increase. The legislative intent of Article 60 of the former Inheritance Tax and Gift Tax Act is to ensure that the stocks of the Association-registered corporation are highly likely to have a large price fluctuation depending on the situation of the date of the transaction, and that if the price on the day of the specific transaction is considered as the market price, it is difficult to exclude arbitraryness and secure objectivity (see Supreme Court Decision 2008Du9140, Jan. 13, 201) and that only the average market price determined according to the evaluation methods provided for in Article 63 of the former Inheritance Tax and Gift Tax Act by Article 60 is considered as the market price (see Supreme Court Decision 201Du4140, Jan. 27, 2011).
In order to eliminate the parts of the first instance court's first instance court's first instance court's second to five (2. . . . . . . . . . . . . . . . . ......).
3. Conclusion
Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is dismissed for lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.