1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The grounds for the court's explanation concerning this case are the reasons for the judgment of the court of first instance.

C. The part below the "judgment" is the same as the reasons for the judgment of the first instance except for the dismissal as follows. Thus, it shall be quoted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Judgment

According to the following interpretation of related Acts and subordinate statutes, the "stocks, etc. of largest shareholder, etc.", which are subject to the increase evaluation under Article 63 (3) of the former Inheritance and Gift Tax Act, includes the stocks of another corporation held by the largest shareholder, etc. as the corporation that issued the stocks subject to appraisal. Therefore, the disposition of this case, among the stocks issued by the Dispute Settlement Co., Ltd., D and E Limited Corporation, which issued the stocks held by the largest shareholder, etc., is legitimate, and therefore,

1) In applying Articles 63(3) and 60(2) of the former Inheritance and Gift Tax Act, stocks, etc. of the largest shareholder, etc. prescribed by Presidential Decree (stocks, etc. of a corporation that has losses under Article 14(2) of the Corporate Tax Act continuously from a business year that ends within three years before the business year that falls under the base date for appraisal) shall be excluded from stocks, etc.

(ii) 20/100 (10/100 in cases of small and medium enterprises prescribed by Presidential Decree) of the value assessed in accordance with paragraphs (1) 1 and (2) or the value recognized in accordance with paragraph (2) of Article 60;

(2) The amount shall be added, but where the largest shareholder, etc. holds more than 50/100 of the total number, etc. of outstanding stocks of the relevant corporation, 30/100 (15/100 in cases of small and medium enterprises prescribed by Presidential Decree

The provision provides that it shall be added, and in the language and text of the above provision, it shall be from the beginning of the business year before the business year in which the evaluation base date falls.