(심리불속행) 명의도용 및 증여이익 부존재 여부[국승]
Seoul High Court-2017-Nu-5880 ( March 23, 2017)
(Trial Disorder) Whether the identity theft and the non-existence of the gift profit
Inasmuch as it is difficult to deem that the authority to receive notice was delegated, the judgment of the first instance court is unfair, and as long as the issuance of stocks is registered normally, it cannot be deemed that the content of the issuance of stocks is corrected or retroactively changed even though the resolution of correction is made at a temporary general meeting of shareholders.
Article 8 of the Framework Act on National Taxes: Inheritance Tax and Gift Tax on Capital Increase under Article 39 of the same Act
2017Du48017 Revocation of Disposition of Gift Tax Imposition
AAAA
AA Head of the Tax Office
on October 23, 2017
on 21, 2017
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
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 by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent