Daejeon High Court (Cheongju)-2016-Nu-10245 ( November 09, 2016)

It is unreasonable to assess the value of shares by applying the weighted average amount of net profit and loss per share for the last three years.

(1) The disposition of this case by calculating the appraised value per share of the shares of this case on the basis of "the weighted average amount of net profit and loss for the last three years" under Article 56 (1) 2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act, although it does not fall under the exception of each subparagraph of Article 17-3 (1) of the Enforcement Rule of the Inheritance Tax and Gift Tax Act.

Supreme Court-2016Du6209 ( October 30, 2017)

KimA

Head of Dong District Office

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2017.030

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per