Daegu High Court-2018-Nu2156 (Law No. 24, 2018)

Cho Jae-2016-Gu-337 ( November 28, 2016)

Any unlisted stock that is pending in a lawsuit on ownership among the unlisted stocks inherited shall be any asset the management and disposition of which falls under the grounds for refusal of payment in kind is inappropriate.

(Main) Unlisted stocks that cannot be issued because of the progress of a lawsuit on ownership between shareholders, among inherited unlisted stocks, are deemed assets inappropriate for management and disposition, and thus, a disposition rejecting an application for payment in kind is justifiable.

Article 71 of the Enforcement Decree of Inheritance Tax and Gift Tax Act

Article 19-4 of the Enforcement Rule of Inheritance Tax and Gift Tax Act

2018du56831 The revocation of revocation of the application for payment in kind.

○ ○ Other ○○

○ Head of tax office

Daegu High Court Decision 2018Nu2156 Decided August 24, 2018

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent