비상장주식의 시가산정방법 및 상속세법시행령 제5조에 따른 보충적 재산평가벙법을 택할 수 밖에 없다는 점에 관한 입증책임.
Method of calculating the market value of unlisted shares and the responsibility to prove that the method of supplementary assessment of properties prescribed by Article 5 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act is the only choice.