(심리불속행) 비특수관계자간 거래의 정당한 사유가 없는 경우, 상속세및증여세법 제35조를 적용할 수 있음.[국승]
Seoul High Court-2014-Nu-74536 (2016.04.07)
Article 35 of the Inheritance Tax and Gift Tax Act may apply where there is no justifiable reason for the transaction between the non-specially related persons.
In the application of Article 35 of the Inheritance Tax and Gift Tax Act when a transaction between a person with no special relationship is made, the disposition of imposition is legitimate where there is no justifiable reason in light of transaction practice.
Inheritance Tax and Gift Tax Act Article 35(1) of the Inheritance Tax and Gift Tax Act: Donations of profits from transfer at low prices
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.