Whether the transfer price is included in the net asset value when evaluating unlisted stocks;

After March 31, 199, the date of donation of the shares of this case, the agreement was made to receive a donation after April 1, 1999, and the amount of this case cannot be deemed to fall under the final value of the right to receive payment of the non-party company as of March 31, 199, the date of donation of shares, and thus, the disposition of this case was unlawful.

Article 60 of the Inheritance Tax and Gift Tax Act:

Inheritance Tax and Gift Tax Act: The evaluation of securities, etc.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by