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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On November 30, 2008, the Plaintiff succeeded to non-listed stocks, etc. issued by Dsung Construction upon the death of his father B, who is the decedent. The Plaintiff calculated the tax base and tax amount of inheritance tax by the weighted average method of 2:3 of the net value of the profit and loss and the net asset value of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 21292, Dec. 26, 2008) pursuant to Article 63(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 21292, Feb. 4, 2009) and the proviso of Article 54(1) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 21292, Sep. 30, 2013). After obtaining permission from the Defendant on September 30, 2013 to September 30, 2014>
B. On February 25, 2015, the Plaintiff assessed the instant shares paid in kind in accordance with Article 54(4) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter “net asset value method”) on February 2, 2012, in order to pay in kind the inherited shares with 53,904 share of the non-listed shares (hereinafter “instant shares paid in kind”) due to the lack of means to pay in cash the total amount of KRW 8,811,251,560, which was scheduled to pay in cash, and prepares and submits an application for permission to pay in kind for the payment in kind of inheritance tax, based on the method of assessing the shares paid in kind with net asset value in accordance with Article 54(4) of the Enforcement Decree of the Inheritance Tax and Gift
(hereinafter referred to as “application for permission to pay in kind”).
On March 4, 2015, the Defendant rendered a disposition rejecting the Plaintiff’s application for permission to pay the payment in kind on the ground that the Plaintiff applied the instant stocks to pay in kind according to the net asset value method rather than according to the weighted average method applied to the calculation method of value in determining the original tax base and amount of inheritance tax
(hereinafter “instant refusal disposition”) D.
The plaintiff is subject to the disposition of refusal of this case.