Seoul Administrative Court-2016-Gu Partnership-53142 (Law No. 18, 2017)

The disposition that constitutes a low-price transfer on the basis of the value of stocks by supplementary evaluation methods is legitimate.

(1) The instant disposition that deemed that the transfer of shares constitutes a transfer at a low price between specially related persons based on the value of shares calculated pursuant to Article 56(1)1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act is lawful.

Inheritance Tax and Gift Tax Act (Article 35(1)1 of the Inheritance Tax and Gift Tax Act) shall give rise to gains from transfer or transfer.

2017Nu5285 Revocation of Disposition of Imposition of Gift Tax

AA

a) the Director of the Tax Office

August 31, 2017

September 28, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court shall be revoked. The imposition of the gift tax on October 8, 2012, which the Defendant rendered to the Plaintiff on July 9, 2014, by the △△△△△△△△△△△△, which was made on October 8,

1. Quotation of the reasons for the judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the dismissal or addition of a part of the following, and thus, it refers to the grounds for the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence

Parts to be removed or added.

In Section 5, Section 2, ", at the time of the 2007 and 2008 above, the stock transaction value of this case at the time of the 2007 and 2008 was below the value calculated on the basis of 5,000 won per share, which is the face value of the shares of this case."

○, on the 8th page, "1.4 billion won" is raised to "1.4 billion won".

○, on the 8th page, "18 billion won" is raised to "100 million won".

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.