The propriety of the disposition calculated by the complementary assessment method of the market price per share for the acquisition of stocks;

Since all of the underwriters are officers and employees of the non-party company who are controlled by the transferor's investment, they constitute employees, they are related persons. Since the transaction value of each share is objectively determined at par value, the transaction value of 5,000 won per share cannot be recognized as market value.

Article 35 (Presumption of Donation at Time of Transfer of Highest Value)

Article 47 (Taxable Amount of Gift Tax)

1. The plaintiff's claim is dismissed.

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

The Defendant’s imposition of gift tax of KRW 81,076,80 against the Plaintiff on June 1, 2007 is revoked.

1. Circumstances of dispositions;

A. The former sentence was the largest shareholder and the representative director, who owned 13,300 shares of 20,000 shares (66.5% of the holding ratio) of 20,000 shares issued by ○○○○○○○ Ltd. (hereinafter “Nonindicted Company”). On April 24, 2003, the former sentence resigned from the representative director and transferred the entire shares owned to 13,00 won per share (5,00 won per face value) on April 25, 2003.

B. After serving as an employee of the Plaintiff’s non-party company on April 24, 2003 and serving as a director on April 24, 2003, 2,000 shares were transferred from the previous text to KRW 10,00,000.

C. The director of the Seoul Regional Tax Office conducted a tax investigation on stock change with respect to the non-party company and notified the defendant that the plaintiff acquired the shares of this case from the pre-O, a related party.

D. In addition, the director of the Seoul Regional Tax Office investigated the sales cases of the shares of the non-party company before and after the time of the transfer of the shares at the time of the tax investigation, and confirmed that all the sales cases between the non-party company's officers and employees were 5,000 won per share, and that all the transaction amount was 5,000 won per share, and then the transaction amount was 5,000 won. In addition, Article 60 (3) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010 of Dec. 31, 2003; hereinafter "the Inheritance Tax and Gift Tax Act"), Articles 54 through 56 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 18177 of Dec. 30, 2003) calculated the market price of the shares at issue, which is non-listed shares, as a supplementary evaluation method pursuant to Article 56 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act.

E. Accordingly, on June 1, 2007, the Defendant: (a) rendered a disposition imposing gift tax of KRW 81,076,800 on the Plaintiff by applying Article 35(1)1 of the Inheritance Tax and Gift Tax Act (i.e., this tax + penalty of KRW 57,912,00 + penalty of KRW 23,164,80) on the Plaintiff, by deeming that the Plaintiff received a gift equivalent to the difference between the market price of the instant shares and the actual amount taken over (hereinafter “instant disposition”).

[Ground of recognition] Gap evidence Nos. 1, 4-1, Eul evidence Nos. 1, 2, 3, 4-1, 1-4, 6, 7-3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The instant disposition is unlawful for the following reasons.

(1) The preceding sentence does not constitute a person having a special relationship with the Plaintiff.

전○문은 소외 회사의 주식 13,300주를 보유하고 있다가 그 중 5,060주를 2003.4.25. 전에 이미 김○희에게 양도하여 주식보유비율이 41.2%로 하락하였고 김○희는 기존 보유 주식 6,700주에 위 5,060주를 보태어 총 11,760주를 보유함으로ㅆ 주식보유 비율이 58.8%로 최대주주가 되었으므로, 전○문이 원고에게 이 사건 주식을 양도할 당시 원고와 특수관계에 있는 자에 해당하지 않는다.

(2) The market value of the instant shares is KRW 5,000 per share.

From among 14 persons who have acquired shares from the pre-○ text, 12 persons, excluding the Plaintiff and Kim Il-hee, do not constitute persons having a special relationship with the pre-○ text, so 5,000 won per share, which is the transaction price with the pre-○ text, should be deemed to be the market price of the Non-Party Company’s shares at the time. Therefore, acquiring the shares of this case by the Plaintiff at KRW 5,00 per share does not constitute a low

(3) The valuation method of the instant shares was erroneous.

① The non-party company was unable to obtain a warranty of defect amounting to 5% of the contract amount for the articles supplied due to the default on payment as of August 1, 2002 by 202 by 4,525,932,600 won, which were 5% of the total contract amount (hereinafter referred to as 'loss') and 26,296,600 won, which were 60% of the total contract amount. ② The non-party company was supplied to AB LT company for four projects by the end of 2002 due to the defect in the production of steel structure, etc. to be used for the 40th KHT company (hereinafter referred to as '2,614,710 won, which were 60% of the total contract amount, 300,000,000 won of the total contract amount (hereinafter referred to as 'the non-party company') and 360,000,000 won of the total contract amount of 3.

(b) Related statutes;

Article 35 (Presumption of Donation at Time of Transfer of Highest Value)

Article 47 (Taxable Amount of Gift Tax)

C. Determination

(1) Whether the former ○○ and the Plaintiff’s specially related persons

Article 35 (2) of the Inheritance Tax and Gift Tax Act provides that "a person who has a special relationship under subparagraphs 1 and 2 of paragraph (1), a lower amount of value and the highest amount of value shall be determined by the Presidential Decree." Article 26 (4) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that "a person who has a special relationship with a transferor or transferee" under Article 35 (1) 1 and 2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act refers to a person who has a relationship under any of the following subparagraphs with the transferor or transferee. In this case, "one stockholder, etc." under Article 19 (2) 1, 2, and 4 through 8 of the Inheritance Tax and Gift Tax Act provides that "an employee, etc." under Article 19 (2) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that "an employee, etc. under Article 22 (2) of the same Act and an employee, etc. under Article 20 (3) of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act, which include "an employee, etc." under Article 208 of the former Enforcement Rule:

The pre-○ text held 6.5% of the total issued shares of the non-party company at the time of the transfer of the shares, the Plaintiff was an employee of the non-party company, and the Plaintiff was appointed as a director immediately before the transfer of the shares, and the fact that the pre-○ book transferred the entire shares to the non-party to the same person on April 25, 2003 and to the non-party 13 is as seen earlier. Thus, the Plaintiff’s assertion on this part premised on the premise that the pre-○ book transferred the shares first to Kim Il-hee and lost the status of the

(2) Whether KRW 5,00 per share can be the market price of the instant shares

Article 60 (1) of the Inheritance Tax and Gift Tax Act provides that the value of the property on which the gift tax is levied shall be based on the current market price on the date of donation, and Paragraph (2) provides that "the market price" shall be the value which is generally accepted in cases of free transactions between many and unspecified persons and shall include the value which is recognized as the market price under conditions prescribed by Presidential Decree, such as the expropriation and public auction price and the appraised price. In accordance with delegation, Article 49 (1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that the amount of the property which is recognized as the market price means the sale price, appraisal, expropriation, auction or public auction in cases of sale, expropriation, or public auction during the period of three months before or after the base date of appraisal, the average value of the appraisal, the amount of compensation, the auction price, or the

However, as seen earlier, the relationship between the 12 person who acquired shares from the former ○○ on the same day and the former ○○○ is an employee of the non-party company whose entire ○○○○ was controlled by investment, and thus, the parties with a special relationship under Article 35(2) of the Inheritance Tax and Gift Tax Act is recognized as being objectively unreasonable in that the transaction value of each of the shares is uniformly determined at par value. As such, the transaction value of KRW 5,00 per share is not recognized as the market value of the shares, and there is no other data to recognize the objective market value of the shares of this case.

Therefore, this part of the claim by the plaintiff is without merit.

(3) Appropriateness of the appraisal method of the value of the instant shares

As seen earlier, the Defendant imposed the instant disposition by calculating the value of shares of this case as KRW 224,780 per share by the supplementary assessment method under Article 60(3) of the Inheritance Tax and Gift Tax Act and Articles 54 through 56 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.

살피건대, 상속세및증여세법 제60조 제3항은'제1항의 규정을 적용하에 있어서 시가를 산정하기 어려운 경우에는 당해 재산의 종류· 규모· 거래상황 등을 감안하여 제61조 내지 제65조에 규정된 방법에 의하여 평가한 가액에 의한다'라고 하여 시가 산정이 어려운 경우에는 이른바 보충적 평가방법에 의한 가액을'시가'로 보도록 규정하고, 상속세및증여세법 제63조 제1항 제1호 다목은 비상장 법인의 주식에 대한 평가방법에 관하여"○○증권거래소에 상장되지 아니한 주식 및 출자지분은 당해 법인의 자산 및 수익 등을 감안하여 대통령령이 정하는 방법에 의하여 평가한다"고 규정하고 있으며, 그 위임에 \ue3e5른 상속세및증여세법 시행령 제54조는 '1주당 최근 3년간의 순손익액'의 가중쳥균액을 일정한 이자율로 나누어 산정하는 방법으로 평가하되(이른바'순손익가치')그 평가한 가액이 당해 법인의 '순자산가액'을 발행주식 총수로 나누어 산정하는 방법으로 평가한 가액(이른바'순자산가치')에 미달하는 경우에는'순자산가치'를 그 평가가액으로 한다고 규정하고, 상속세및증여세법 시행령 제55조와 제56조는 '순자산가액' 및 '1주당 최근 3년간의 순손익액'에 대한 구체적인 계산방법을 각 규정하고 있는데, 이에 의하면 '순자산가액'(=자산-부채)을 산정함에 있어서 각종 충당금의 경우 이를 부채에서 차감하는 것으 ㄹ원칙으로 하고 다만 평가기준일 현재 비용으로서 '확정'된 것은 그러하지 아니하며(상속세및증여세법 시행령 제55조 제2항 및 상속세및증여세법 시행규칙 제17조의 2ㅣ 제4호 가목), '1주당 최근 3년간의 순손익액'은 평가기준일인 증여일 이전 3년이 되는 사업연도까지의 3개 사업연도의 각 순손익액을 가중평균한 값으로 하도록 각 규정하고 있다.

In light of the above laws and regulations, ① damages can be included in the liability only when the expense is determined as of the evaluation base date, and even according to the Plaintiff’s assertion, it is merely an appropriation debt which is not a fixed debt, but a fixed debt, and thus, cannot be included in the liability when calculating the net asset value of the non-party company. ② Damages, ③ damages, and ④ both damages and ④ funds are not incurred during the three business years prior to the transfer date of the instant shares (200 to 2002), but rather damages or expenses incurred during the 2003 business years prior to the transfer date of the instant shares. Therefore, it cannot affect the calculation of the net profit and loss value of the instant shares.

If so, it cannot be said that the appraisal of the value of the shares of this case is unlawful without considering the amount of damages, ② damages, ③ damages, ④ damages, and ④. Therefore, the plaintiff's assertion on this part is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.