에볼루션 바카라 사이트

After receiving a gift of shares in a company run by the decedent, our client has managed and developed the company on behalf of the decedent. However, after the decedent's death, one of the heirs claimed the return of the forced share of the gifted shares “based on the 에볼루션 바카라 사이트 per share at the time of the commencement of the inheritance,” which was approximately seven times higher than the 에볼루션 바카라 사이트 at the time of the gift, but we defended our client against a large part of the other party's claim by calculating the forced share based on the 에볼루션 바카라 사이트 of the shares at the time of the gift.

We actively argued and proved that, as a result of the client's direct management of the company, including the provision of labor and management skills, the company acquired additional assets and increased its net asset 에볼루션 바카라 사이트, and as a result of the stable development of the company by increasing its assets and capital and reducing its debt ratio, the net income 에볼루션 바카라 사이트 also increased, resulting in an increase in the 에볼루션 바카라 사이트 of the company's shares.

In particular, we emphasized that, unless the other party was involved in the management of the company, even if the increase in corporate 에볼루션 바카라 사이트 and the resulting increase in stock 에볼루션 바카라 사이트 due to the client's active management activities would not be reflected in the distribution of the inheritance, it would not harm the equity with the other heirs, but rather, if the benefits were attributed to the other party, it would lead to an unfair advantage in the relationship with the other heirs.

Both the first instance and appellate courts accepted our arguments and determined the 에볼루션 바카라 사이트 of the shares to be based on the 에볼루션 바카라 사이트 per share at the time of the gift, which was approximately 14% of the 에볼루션 바카라 사이트 per share at the time of the commencement of the inheritance, and the case was finally affirmed.

​3. Implications

The principle is that the 에볼루션 바카라 사이트 of inter vivos gifts should be valued on the basis of the time of the inheritance. However, if this principle is strictly applied, it may result in excessive benefits to a person entitled to the forced share, which is inconsistent with the purpose of the forced share system.

​In particular, in the case of a successor who inherits and grows a company after receiving stock during the decedent's lifetime, if the increase in the 에볼루션 바카라 사이트 of the company due to the successor's efforts is included in the scope of estate subject to the return of the forced share, it will not only disincentivize the successor to grow the company, but also place a great burden on the management of the company.

This case is significant in that it confirms that even if the 에볼루션 바카라 사이트 of a stock increases significantly after being gifted, the increased 에볼루션 바카라 사이트 of the stock may not be subject to the return of forced shares if the increase in 에볼루션 바카라 사이트 is due to the relevant heir's contribution of labor or management skills.

□ Attorneys in charge: Choi Yeong-noh, Cho Woong-kyu