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Case Number of the immediately preceding lawsuit
Suwon District Court 201Guhap2041 (2011.06.09)
Case Number of the previous trial
National High Court Decision 2006No1320 (2010.08)
Title
The unreasonable value that was not reported within the report deadline due to the estimated profit cannot be recognized as the market price.
Summary
(As in the first instance judgment) If it is deemed unreasonable to determine the value under Article 56 (1) 1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, the value under subparagraph 1 shall not be deemed the market price of unlisted stocks, and the unreasonable value cannot be deemed the market price because it does not meet the requirements under subparagraph 2.
Cases
2011Nu2258 Revocation of Disposition of Imposition of Gift Tax, etc.
Plaintiff, Appellant
XX Kim
Defendant, appellant and appellant
port of origin
Judgment of the first instance court
Suwon District Court Decision 201Guhap2041 Decided June 9, 2011
Conclusion of Pleadings
November 8, 2011
Imposition of Judgment
January 31, 2012
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of KRW 219,652,290 on September 29, 2010 against the Plaintiff was revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasoning for the court's explanation on this case is that "727,50,82 won" is "727,504,237 won". "84.81%" is "81.55% of the above face value". "Calculation of the company's net profit and loss" is calculated on the basis of profits which the company can gain through its normal business and calculate the value of its shares. Thus, the profits of the company which serves as the basis for assessing the value of its shares shall be included in the calculation of the company's shares. It shall not be deemed that the profits generated from the above 10th anniversary of the ruling of the first instance court's 4th 10th 10th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 2006th 1st 16th 6th 6th 16th 6th 6th 6th 6th 6th 200.
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.