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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
The court's explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition of some of the reasons of the judgment of the court of first instance as stated in paragraph (2). Thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Of the judgment of the court of first instance, the part concerning "(6)................................ the part concerning the instant case is as follows: (4) the health class, the description of Gap's 4 through 6, and the description of Eul's 5,8,9, and 10, and the description of Eul's 5,8, 9, and 10, and the lender of accounting corporation of the court of first instance..
In light of the following circumstances, as a result of the fact-finding with respect to the above court appraiser, it is difficult to view that the amount of KRW 5,000 per share, which is the acquisition price of the instant shares, is considerably lower than the market price of the instant shares, calculated by the supplementary evaluation method stipulated in the former Inheritance and Gift Tax Act, as a result of the fact-finding with respect to the above court appraiser, as a result of the fact-finding with respect to the above court appraiser, it is unlawful to take the instant disposition on the premise that the Defendant assessed the market price of the instant shares at KRW 40,540 per share, which is considerably lower than the market price of the instant shares, as a result of which the market price of the instant shares was 40,500 won per share. ① The court appraiser assessed the amount per share (which is based on the supplementary evaluation method stipulated in the former Inheritance and Gift Tax Act) as 2,305 won per share as of December 31, 209. The above amount is more than 5,000 won between the Plaintiff and seller as the raw Materials of this case.