beta
Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju)-2016-Nu-10214 ( August 30, 2017)
Title
Whether the value per stock of the unlisted stocks appraised by the court appraiser has been excessive in relation to the excessive appropriation of the inventory assets claimed by the plaintiff
Summary
(2) As of December 31, 2009, the court appraiser appraised that the assessed amount per share pursuant to the supplementary evaluation method stipulated by the former Inheritance Tax and Gift Tax Act of the instant shares as of December 31, 2009 is KRW 2,305. If the amount is the smaller amount than the acquisition value between the Plaintiff and the seller, the disposition of the instant case by the Defendant is unlawful.
Cases
2017Du62266 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
OO
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Daejeon High Court Decision 2016Nu10214 Decided August 30, 2017
Imposition of Judgment
December 27, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per