(심리불속행) 제3자에게 양도를 거치는 방법으로 우회증여하는 경우 연대납부의무[국승]
Busan High Court 2010Nu2432 ( October 29, 2010)
Cho High Court Decision 2009J0917 (No. 18, 2009)
(C) If a right donation is made by means of transfer to a third party, the obligation of joint payment.
(C) A donor cannot be deemed deemed as a donation in the case of bypassing donation by means of the most sale, etc. during the process of transfer to a third party, and thus, the donor is deemed as a direct donation and bears joint tax liability.
2010Du25930 Revocation of Disposition of Imposition of Gift Tax
Park ○
○ Head of tax office
Busan High Court Decision 2010Nu2432 Decided October 29, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see