Busan High Court-2015-Nu-10707 ( November 11, 2015)

(Trial Disorder) The trading value of the instant unlisted stocks cannot be deemed as the value included in the management right, so the trading value of the instant stocks cannot be deemed as the market price.

(The main point of this case is that it is difficult to view that the claimant had the right of management separately because the plaintiff had the representative director, and considering the fact that the shares of this case did not undergo adequate appraisal by the outside appraisal organization, it is difficult to regard the transaction price of the shares as market

Article 35 of the Inheritance Tax and Gift Tax Act

2015du58140 Revocation of Disposition of Imposing gift tax

AA

○ Head of tax office

Busan High Court (Chowon) Decision 2015Nu10707 Decided November 11, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.