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(영문) 대법원 2018. 08. 16. 선고 2018두42672 판결
(심리불속행)[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-81580 (2018.06)

Title

(Resceptic Conduct)

Summary

(2) The disposition of this case is legitimate, since it is difficult to view that there is any illegality in calculating the price per share of this case at the time of the transaction of this case by evaluating the stocks of this case according to the supplementary evaluation methods.

Related statutes

Articles 60 and 63 of the Inheritance Tax and Gift Tax Act

Cases

2018Du42672 Revocation of Disposition of Imposition of Gift Tax

Plaintiff and appellant

O*

Defendant, Appellant

*The Director of the Tax Office

Imposition of Judgment

August 16, 2018

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are recognized as groundless. Accordingly, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

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