Seoul High Court 2009Nu10286 ( November 20, 2009)

National High Court Decision 2007west0748 (208.06.02)

Where a corporation closes its business ex officio after stock donation, the calculation of the value of donated property

Even if the value of donated property has rapidly diminished after donation, calculation of the value of donated property shall be determined at the time of donation, not at the time of imposition of gift tax

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per