Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-48473 ( December 18, 2015)

Title

(Resceptic Conduct)

Summary

In the case of onerous donation, it is legitimate to calculate the transfer value according to the supplementary assessment method prescribed by the Inheritance Tax and Gift Tax Act.

Text

The appeal is dismissed.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 2 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by