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.

1. The reasoning of the court’s explanation concerning this case is as follows: (a) each of the instant acts of conduct 7 and 7 of conduct 3 and 4 of the judgment of the court of first instance (hereinafter “No. 2012. Jul. 24, 2012”) shall be amended to “ July 4, 2012”; and (b) the Plaintiff’s assertion emphasized in the trial is as stated in the reasoning of the judgment of the court of first instance, except for addition of the following determination: (c) thereby, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. Additional determination

A. The Plaintiff’s assertion (1) The head of the Ansan Tax Office did not recognize the transfer value of the company’s stocks from the Plaintiff as the market price, and imposed gift tax by calculating the value according to the supplementary evaluation methods concerning unlisted stocks under the Inheritance Tax and Gift Tax Act with respect to F who acquired the company’s stocks from the Plaintiff. However, even though F was revoked by an appeal filed by the Tax Tribunal, the disposition of this case, which did not calculate the value of the company’s stocks by the above transfer value, is contrary to the substance over form principle

(2) Article 49(1)2 of the Enforcement Decree of the Inheritance and Gift Tax Act that explicitly excludes the appraisal value of non-listed stocks from the market price recognized as the market price. Since Article 60(2) of the Inheritance and Gift Tax Act is invalid as it goes beyond the scope of delegation under Article 60(2) of the Inheritance and Gift Tax Act, the instant disposition that did not calculate the value of the instant stocks based on the appraisal value

B. (1) According to the statement of evidence No. 11 as to the first argument, the head of the Ansan Tax Office calculated the value of the instant shares according to the complementary evaluation method under the Inheritance and Gift Tax Act and imposed gift tax on F. The instant stock transaction was premised on the premise that the instant stock transaction constitutes “the donation of profits from a low-price transfer among persons without a special relationship” under Article 35(2) of the Inheritance and Gift Tax Act.