(심리불속행)법원 조정으로 수령한 금액이 위자료 또는 손해배상금에 해당하는지[국패]
Seoul High Court-2014-Nu-51366 ( October 24, 2015)
Tax Tribunal-2013-C-169 ( October 16, 2013)
(C) Whether the amount received as court conciliation constitutes a consolation money or damages.
In order to resolve the dispute, the amount received by the court conciliation shall be regarded as damages or consolation money paid by the other party.
Article 2 of the Inheritance Tax and Gift Tax Act
2015Du40781 Revocation of Disposition of Imposition of Gift Tax
LAA
AA Head of the Tax Office
.03.24
2015.07.09
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3), and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the