Seoul High Court-2016-Nu-32475 (Law No. 28, 2016)

(C) Whether it is appropriate to assess the net profit and loss value at the time of assessing unlisted stocks;

It is reasonable to calculate the net profit and loss value on the basis of the net profit and loss value of the business year from 2007 to 2009, considering the business year before the base date of appraisal as the business year in which the date of the acquisition of shares was made on December 31, 2009, where the business year was the end of the business year in question.

Article 63 (1) 1 of the former Inheritance Tax and Gift Tax Act

2016du4554 Demanding revocation of disposition imposing gift tax, etc.

00 et al. and one other

00. Tax office et al.

Seoul High Court-2016-Nu-32475 ( June 28, 2016)

oly 13, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The lower judgment and the appellate brief examined all of the records of this case, but the allegation in the grounds of appeal by the appellant is included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

Since it is deemed that there is no reason or reason, all appeals are dismissed pursuant to Article 5 of the same Act.

It is so decided as per Disposition by the assent of all participating Justices on the bench.