Seoul High Court 201Nu22558 (Law No. 31, 2012)

National Tax Service Review Donation 2010-0109 ( October 21, 2011)

(Incompetence of Trial) The unreasonable value that was not reported by the filing deadline due to the estimated profit shall not be recognized as the market price.

(C) If it is deemed unreasonable to apply Article 56(1)1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act to the market price of unlisted stocks, the value under subparagraph 1 shall not be deemed the market price on the ground that the market price of unlisted stocks is not recognized as the market price of unlisted stocks.

2012Du5145 Revocation of Disposition of Imposition of Gift Tax, etc.

XX Kim

port of origin

Seoul High Court Decision 2011Nu22558 Decided January 31, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final