Seoul Administrative Court 2013Guhap1607 (Law No. 19, 2013)

As long as financial statements are deemed to have been falsely published, the appraisal value of the shares in this case shall be deemed to be "0".

According to the inspection report, since the non-party corporation is in capital erosion, considering that the appraisal value of the shares in this case is zero, and there is no evidence to verify the financial status of the non-party corporation as of the commencement date of inheritance, the appraisal value of the shares in this case shall be deemed zero

Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act

2013Nu14810 Revocation of a rejection disposition

Park AA

The Director of the sericultural Tax Office

Seoul Administrative Court Decision 2013Guhap1607 decided April 19, 2013

December 10, 2013

December 13, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

On May 10, 2012, the defendant revoked the disposition rejecting the correction of the inheritance tax OOOOO personnel against the plaintiff.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.