(심리불속행)[국승]
Seoul High Court-2017-Nu-81580 (2018.06)
(Resceptic Conduct)
(2) The disposition of this case is legitimate, since it is difficult to view that there is any illegality in calculating the price per share of this case at the time of the transaction of this case by evaluating the stocks of this case according to the supplementary evaluation methods.
Articles 60 and 63 of the Inheritance Tax and Gift Tax Act
2018Du42672 Revocation of Disposition of Imposition of Gift Tax
O*
*The Director of the Tax Office
August 16, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are recognized as groundless. Accordingly, the appeal is dismissed under Article 5 of the same Act. It is so decided as per