Gwangju High Court 2010Nu404 ( December 09, 2010)

National Tax Service Review Donation 2009-0035 (209.08)

(C) If the assessment of the assessment value per share after the increase of the capital is made by a supplementary assessment method, it shall be a party.

The case where the tax authority calculated the market price per stock according to the supplementary assessment method and maintained the initial disposition by correcting the reduction or exemption in accordance with the judgment of the court of first instance that the disposable stock transaction, etc. cannot be recognized as the market price.

2011du600 revocation of revocation of disposition imposing gift tax

OO

○○ Head of tax office

The lower court Decision Decision 2010Nu404 decided December 09, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Defendant does not contain any statement in the grounds of appeal and is not filed within the statutory period, it is so decided as per Disposition by the assent of all participating Justices, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see