The case holding that it is not a transaction with a related party under Article 34-2 of the former Inheritance Tax Act (amended by Act No. 3474 of Dec. 31, 1981) and Article 41 (2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 10677 of Dec. 31, 1981)

From February 6, 1980 to March 21, 1980, a person who worked as the secretary general of the non-party company, who had worked as the non-standing auditor of the above company from February 6, 1978 to March 21, 1980, transferred the above company's shares at a remarkably low price, but in the end, he/she worked together for a shorter period from February 6, 1980 to March 21, 198, and the above non-standing auditor was in charge of audit of documents related to the accounting of the non-party company at a separate personal office and audit of the accounting of the non-standing auditor of the non-party company at least once every two months, and it cannot be deemed that the above transfer agent already resigned from the audit office 11 months prior to the transfer of the above shares, and it does not constitute an objective case where it is objectively evident that the

Article 34 of the former Inheritance Tax Act (amended by Act No. 3474 of Dec. 31, 1981); Article 41 (2) of the former Enforcement Decree of the Inheritance Tax Act (amended by Presidential Decree No. 10677 of Dec. 31, 1981)

[Judgment of the court below]

Head of Mapo Tax Office

Seoul High Court Decision 85Gu608 delivered on December 20, 1985

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, since the plaintiff, who is the chief of the non-party company's general affairs of the non-party company (hereinafter "non-party company"), was an auditor of the non-party company on February 21, 1981 and purchased 10,000 shares (2,920 won per share price) of the above non-party company from the non-party company on an annual basis, the court below determined that the defendant's act of transferring the above shares between the non-party and the plaintiff was no more than 34-2 of the former Inheritance Tax Act (amended by Act No. 3474, Dec. 31, 1981; Presidential Decree No. 10677, Dec. 31, 1981; Presidential Decree No. 10681, Dec. 31, 1981; Presidential Decree No. 2009, Feb. 19, 200).

In light of the records, the above fact-finding and judgment of the court below are just, and there are no errors in the misapprehension of legal principles as to the constructive gift of a related party under Article 34-2 of the former Inheritance Tax Act, or in the misapprehension of legal principles as to the incomplete hearing, incomplete hearing, or misconception of facts due to

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Il-young (Presiding Justice)