즉시연금보험을 증여받은 '변경 후 계약자 및 수익자'에게 적용할 상증세법상 증여재산 가액이 얼마인지가 문제가 된 것이다.
It was a matter of how much the amount of gifted property would be under the Commercial Tax Act to be applied to contractors and beneficiaries after the change, which was immediately awarded pension insurance.