Seoul High Court 2015Nu41410 ( March 23, 2015), Seoul High Court

The early 2013 middle 4478

Whether the evaluation of unlisted stocks is appropriate;

Inasmuch as the value of a recycling technology is 0 won or less than the book value, the value of the re-produced technology should be the book value of the re-produced technology, and the value of the supplementary evaluation method is less than the book value, there is no "justifiable cause", and there is no evidence to determine that there is a justifiable reason.

Article 60 of the Inheritance Tax and Gift Tax Act: Principles of Appraisal

2015Du5451 Revocation of Disposition of Imposition of Gift Tax

Maximum AA

Head of Namyang District Tax Office

Seoul High Court 2015Nu41410 ( March 23, 2015), Seoul High Court

oly 2016.18

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.