장외 거래 상장주식은 한국거래소 최종시세가액이 아닌 상증세법상 평가액을 시가로 보아야 함[국승]
Seoul Administrative Court 2013Guhap25033 (2013.06.07)
The appraised value of listed stocks traded outside the Korea Exchange under the Inheritance Tax and Gift Tax Act, which is not the final market value, shall be deemed the market value.
(1) The listed shares of this case are traded outside the Korea Exchange, and since they are not traded outside the Korea Exchange, the final market price at the Korea Exchange shall not be deemed the market price, and since the market price is unclear, the amount assessed under the Inheritance Tax and Gift Tax Act shall be based on the amount assessed under the same Act. Therefore,
Article 63 of the Inheritance Tax and Gift Tax Act
2013Nu18324 Revocation of revocation of request for rectification
KimA
BB Director of the Tax Office
Seoul Administrative Court Decision 2012Guhap25033 decided June 7, 2013
December 12, 2013
December 19, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
1. Purport of claim
The defendant's refusal disposition of correction against the plaintiff on January 18, 201 against the plaintiff on January 18, 201 is revoked.
2. Purport of appeal
The part against the plaintiff in the judgment of the court of first instance shall be revoked. On January 18, 2011, the part concerning the tax base of 84,349,625,381 won and the final tax amount of 29,506,281,602 won shall be revoked among the disposition of rejection against the plaintiff regarding global income tax for the year 2009 against the plaintiff.
1. The reasoning of the judgment of the court of first instance is reasonable, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. In the appellate court, the Plaintiff agreed to sell and purchase the instant shares at KRW 19,00 per share on April 29, 2008. Thus, the market price of the instant shares shall be deemed 19,000 per share, which is the sale price, and the purchase and sale of the instant shares as above is a transaction with economic rationality, and thus does not constitute wrongful calculation. However, the Plaintiff’s assertion that the purchase and sale of the instant shares at KRW 29,32 (including serial number) additionally submitted at the appellate court, and the fact-finding results of the Appellate court’s fact-finding on the CC Construction at the appellate court (Evidence No. 27,28, 30, 31) was difficult to find that the Plaintiff agreed to sell and purchase the instant shares at KRW 19,00 per share on April 29, 2008, and there is no other evidence to acknowledge that the Plaintiff purchased and sold the instant shares at KRW 209,00 per share, including the purchase and sale of the instant shares at KRW 29.
3. The plaintiff's appeal is dismissed for lack of grounds.