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[1] Whether a gift tax can be imposed simultaneously with a transfer tax (affirmative with qualification)
[2] In assessing the value of unlisted stocks, the burden of proving the existence of a debt off the balance sheet (=taxpayer) and the scope of a debt that can be deducted from the value of asset
[3] In a case remanded on the ground of an incomplete hearing and determination, whether a debt off the balance sheet (a debt guaranteed for repayment) constitutes a debt that was deductible from an asset value of the pertinent corporation
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