Incheon District Court 2014Guhap2120 ( April 2, 2015)

If it is difficult to calculate the market price, the value of shares shall be calculated by supplementary valuation methods.

(The same as the judgment of the court of first instance) In order to conclude the lawsuit on the reversion of inherited property, the value of shares was arbitrarily determined and settled in accordance with the agreement with the other party to the lawsuit in order to settle the lawsuit, and the market price cannot be said to be the market price since it is difficult to calculate the market price due to the lack of water supply of the sale price

Article 60 of the Inheritance Tax and Gift Tax Act: Principles of Appraisal

2015Nu41694 Invalidity of the disposition of imposition of inheritance tax

(O)

The director of the Southern Incheon District Office

Incheon District Court Decision 2014Guhap2120 Decided April 2, 2015

November 19, 2015

December 10, 2015

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 is revoked. On December 1, 2013, the defendant confirmed that the disposition of imposition of KRW 84,085,190 (hereinafter referred to as the "disposition of this case") against the plaintiff on December 1, 2013 is null and void.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of

2. Conclusion

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