(영문) 대법원 2018. 10. 25. 선고 2018두50987 판결
(심리불속행) 비상장주식을 비특수관계자로부터 정당한 사유 없이 저가양수하여 이익을 얻은 바 증여세 과세함[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-85353 (Law No. 26, 2018)
Case Number of the previous trial
Cho-2017-China-0175 ( October 27, 2017)
Title
(D) Gift tax shall be levied on the non-listed stocks that are accrued by acquiring them at a low price without justifiable grounds from the non-specially related persons.
Summary
(W) The main point of view is that the transfer of the shares of this case at a price significantly low was normal from the viewpoint of a reasonable economic person, and there is no justifiable reason in light of transaction practices.
Related statutes
Article 35 of the Inheritance Tax and Gift Tax Act