(심리불속행)상속세 및 증여세법상 회수불능채권의 회수불능 평가기준일은 증여일 현재임.[일부국패]
Gwangju High Court ( Jeju) 2014Nu47
Seoul High Court Decision 2013No. 33
(C) The evaluation base date of the non-collectionable claims under the Inheritance Tax and Gift Tax Act shall be the date of donation.
(2) Even if the existence of the debtor's insolvency after the summary is objectively apparent, the assessment of the non-collectionable claims under the Inheritance Tax and Gift Tax Act shall be based on the date of the donation.
Articles 60(1) and 63(1) of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2015Du40866 Decided gift tax
The AA
BB Director of the Tax Office
Gwangju High Court ( Jeju) 2014Nu47
July 10, 2015
All appeals and supplementary appeals are dismissed.
The costs of appeal and the incidental costs of appeal shall be borne by the appellant and the incidental appellant respectively.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, all appeals and supplementary appeals are dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.