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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for adding the judgment that is new in the court of first instance as to the plaintiff's new argument in the court of first instance as to this case, and therefore, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 4
2. Additional determination
A. The summary of the Plaintiff’s assertion appears to have been KRW 1,091 per share calculated by the supplementary assessment method at the time of the instant disposition. However, there were many trades with F prior to the transfer of the instant shares, and the average sale price was approximately KRW 5,360 per share between KRW 4,300 per share and KRW 10,533 per share. Thus, the instant disposition is justifiable only within the scope of the tax amount calculated on the basis of the aforementioned actual transaction price of the instant shares.
B. 1) Article 60(1) and (3) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010) provides that in cases where the value of donated property is calculated based on the market price as of the date of donation and it is difficult to calculate the market price, the value of the donated property shall be calculated based on the value assessed according to the supplementary assessment methods provided for in Articles 61 through 65, taking into account the type, scale, transaction circumstances, etc. of the pertinent property. Meanwhile, Article 60(2) of the said Inheritance Tax and Gift Tax Act provides that “The market price under paragraph (1) shall be deemed to be ordinarily established in cases of free transactions between many and unspecified persons, and shall include those recognized as the market price as prescribed by Presidential Decree, such as the expropriation, public sale price, appraisal price, etc.” by delegation of the said Act where there is a sale of the pertinent property as one of the “related facts recognized as the market price.”