(심리불속행) 고가양도에 대한 정당한 사유가 인정되어 증여세 과세처분은 위법함[국패]
Seoul High Court 2011Nu23568 (Law No. 13, 2012)
Cho High Court Decision 2010Du2325 ( October 28, 2010)
(Incompetence of review) A gift tax disposition is deemed to have legitimate grounds for high-priced transfer, and is unlawful.
(Main) It is difficult to conclude that the listed profits have already been inherent in the market price at the time of the transfer of shares, and that the transfer value, which appears to have taken into account the management rights and listed profits held by the Plaintiffs, considerably exceeds the market price at the time of the relevant shares, does not constitute justifiable grounds in light of transaction practices.
2012Du4708 Revocation of Disposition of Imposing Gift Tax
Maximum XX et al.
The Director of the Pacific District Office
Seoul High Court Decision 2011Nu23568 Decided January 13, 2012
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final