Seoul High Court-2017-Nu-68600 ( December 08, 2017)

Cho-2014-west-1593 (Law No. 15, 2015)

(Recompetence of Trial) The tax authority may not prove the foreign non-listed stocks as supplementary evaluation methods under the Inheritance Tax and Gift Tax Act.

(Main) In assessing foreign non-listed stocks, the evaluation by supplementary evaluation methods or appraisal reports under the Inheritance Tax and Gift Tax Act is inappropriate, and the application by first out method is not absolutely appropriate for the order of appropriation of surplus funds of dividends.

Article 54 of the Corporate Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of