비상장주식의 매매가액 결정과 부당행위계산에 관한연구

A Study on the Valuation of Unlisted Stocks and Rejection of Unfair Act and Calculation

When selling unlisted stocks, It is not easy for tax payer to value unlisted stocks. In terms of Rejection of Unfair Act and Calculation , It is difficult for tax payers to determine actual price. In fact, to avoid confusion and to save tax, tax payers prefer using valuation that Inheritance and Donation Tax utilizes. Generally, tax base have to be calculated by actual price in Transfer Income Tax. Sometimes, if actual price were not verified, Appraisal of Tax Standard Value could be allowed for valuation of unlisted stocks. In practice, It makes tax payer and tax office confused, particularly in the case of selecting how to value unlisted stocks and which valuation to pick up.