증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the court's explanation concerning this case is as follows: (a) deleted "the imposition of gift tax is made as reported," and the reasoning of the judgment of the court of first instance is as stated in Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for addition or dismissal as follows. Thus, this is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
In addition, “20, 29, 31, 32, and 33” following the first instance court’s 6th 11th 20th 6th 6th 11th 6th 6th 6th 6th 6th 5th 5th 7th 7th 6th 6th 5th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 60
7) Article 40(1)2(a) of the Inheritance and Gift Tax Act provides for a provision to regulate the acquisition of conversion rights or preemptive rights by acquiring them from a specially related person to obtain profits equivalent to the difference between the market price of stocks and the acquisition price of the transferred stocks, and where such gains exist, regardless of whether such gains are the result from the acquisition of preemptive rights to new stocks to the time when the preemptive rights are exercised, the gift tax is imposed. As such, the Plaintiff took the risk of stock price fluctuations for three years after the acquisition of the instant preemptive rights.
It is not necessary to consider whether or not a share price has gained a profit equivalent to the difference due to the peculiarity of new drug development and pharmaceutical industry.
With respect to the interpretation of the following additional regulations under the 9th sentence of the first instance court, the following additional regulations shall be managed due to the reasons such as business losses for the latest four business years, such as financial deficiencies.