In applying the provisions of paragraph (1), if the property has been
transferred or taken over between other persons than those in a special
relationship, only in case where the property has been transferred or taken
over by remarkably lower price or remarkably higher price than market
values without any justifiable reasons in the common practices of transaction, the amount equivalent to the benefits as prescribed by the
Presidential Decree shall be deemed to be the value of donated property
of the person obtaining such benefits, by presuming that the amount
equivalent to the difference between the original cost and current market
values has been donated.
without any justifiable reasons