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1. The defendants' appeal is dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1..
Reasons
1. The reasons for the court’s explanation on this part are as follows: “The assessment value per stock reduced according to the supplementary assessment methods” in the third 14-15th of the judgment of the court of first instance shall be calculated as KRW 126,694, and the specific grounds for calculating the amount of tax shall be as follows: “The assessment value per stock reduced according to the supplementary assessment methods shall be calculated as KRW 126,694”; “The assessment value per stock reduced according to the supplementary assessment methods shall be calculated as KRW 126,694,” and the following [Attachment 1] shall be the same as the corresponding part of the reasons for the judgment of the court of first instance, except for the deletion of Table 1]. As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act
2. The assertion and judgment
A. The plaintiffs' assertion that the retirement of the shares of this case constitutes "where there is a justifiable reason in light of transaction practices" as stipulated in Article 43 (2) of the Inheritance Tax Act, and in case of reduction of capital such as the retirement of shares of this case, gift tax can be imposed only on the existing shareholders' profits. In this case, considering the market price of C shares in consideration of the market price of the C shares, the disposition of this case based on a different premise, the disposition of this case is unlawful.
B. The Defendants asserted that the disposition of this case is lawful in the case of the retirement of the shares of this case. The Defendants asserted that the disposition of this case was lawful, and accordingly, C did not immediately retire after the acquisition of the shares of this case and completed the capital reduction registration after about five years and eight months since it did not immediately retire. This is not recognized under Articles 341 and 342 of the Commercial Act. Thus, the transaction price of the shares of this case between K and Kative Construction is KRW 62,50 per share, and the transaction price of the shares of this case is KRW 62,50 per share.