(심리불속행) 시가보다 현저히 낮은 가액으로 주식을 양수한 것에 대한 증여세 과세는 적법함[국승]
Seoul High Court 2014Nu59247 ( December 23, 2014)
Cho High Court Decision 2013Do2247 ( December 05, 2013)
(C) The taxation of gift tax on the acquisition of shares at a significantly lower price than the market price is legitimate.
(1) The imposition of gift tax on the acquisition of stocks by a person other than the person with a special relationship without any justifiable reason on the transactional practice is lawful, and it cannot be deemed that there is a justifiable reason to exempt additional tax solely on the ground that the existence of the benefit of donation cannot be known at the date of conclusion of the sales contract.
Article 35 (Donation, etc. of Profits from Transfer at Low or High Price)
Article 63 (Appraisal of Securities, etc.)
2015Du36676
IsaA
head of Sung Dong Tax Office
Seoul High Court Decision 2014Nu59247 Decided December 23, 2014
May 14, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition