Busan High Court-2017-Nu-24899 ( June 15, 2018)

(D) If the market price of the shares issued to the debt converted into investment according to the rehabilitation plan plan is assessed under the Inheritance Tax and Gift Tax Act, it is unlawful.

However, it is illegal to evaluate the market price of new shares as a supplementary assessment method under the Inheritance Tax and Gift Tax Act.

The judgment of the court below, the appellate brief, and the records of this case were examined, but the appellant's ground of appeal is 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 it is not acceptable to accept it. Therefore, the appeal is dismissed and it is so decided as per

Article 45 (1) of the Value-Added Tax Act