(개정전)상장주식의 경우에도 비상장법인이 보유한 다른 자산과 마찬가지로 상속세 및 증여세법에 따라 그 자산의 가치를 평가하여야 함[국패]
Seoul High Court-2015-Nu6482 (2016.09)
(B) In the case of listed stocks, the value of the assets should be assessed in accordance with the Inheritance Tax and Gift Tax Act, as in the case of other assets owned by the unlisted corporation.
In order for a merged corporation to assess the market price of its stocks to be an unlisted corporation, the property owned by the merged corporation pursuant to Article 89 (2) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21025, Sep. 22, 2008; hereinafter the same shall apply) shall be assessed in accordance with the
Article 52 (Dispudiation of Wrongful Calculation)
2016Du44537 Revocation of Disposition of Imposing Corporate Tax, etc.
AA
BB Director of the Tax Office
October 27, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
October 27, 2016