(영문) 서울고등법원 2015.03.31 2014누49844

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Text

Reasons

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자간(%)

(영문) 서울고등법원 2015.03.31 2014누49844

증여세부과처분취소

Text

1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Grounds for the court’s explanation concerning this part are 1.C.

Inasmuch as paragraph (3) of this section is the same as the reasoning for the judgment of the first instance except for the dismissal as follows, it shall be quoted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(3) C prepared a contract to transfer D’s 30,000 shares (hereinafter “instant shares”) to the Plaintiff using a certificate of stock transfer issued under the name of E, which was issued by B. On July 6, 2005, the transfer of the instant shares was completed in the name of the Plaintiff.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion, relevant laws, and facts of recognition are the same as the reasons stated in the corresponding part of the judgment of the court of first instance, and thus, they are cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

B. (1) The reasoning for the court’s explanation on this part of the purpose of tax avoidance is the same as that of the corresponding part of the judgment of the court of first instance, and thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(2) As to the market price of the instant shares, Article 60(1) and (3) of the Inheritance Tax and Gift Tax Act provides that "where it is difficult to calculate the market price on the basis of the market price as of the date of donation, the value of donated property shall be the value appraised by the supplementary valuation methods stipulated in Articles 61 through 65 in consideration of the type, scale, transaction circumstances, etc. of the relevant property," and Paragraph (2) of the same Article provides that "the market price under paragraph (1) shall be the value which is generally recognized as normal in the event of free transaction between many and unspecified persons and which is recognized as the market price under conditions prescribed by Presidential Decree, such as the expropriation,

On the other hand, the Inheritance Tax and Gift Tax Act enacted by delegation.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

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