(심리불속행) 주식이동상황명세서가 제출된 이상 증여로 추정하는 것임[국승]
Seoul High Court 2010Nu34790 ( October 14, 2011)
Seocho 209west 2970 ( November 20, 2009)
(C) It is presumed that the donation will be presumed to have been made as long as the statement of stock transfer status was submitted.
(Summary of the Judgment of the Supreme Court) It is presumed that a contract for stock donation was not entered into, and that, even if no transfer was made, as long as a statement of stock transfer to acquire shares was submitted.
2011Du10010 Revocation of Disposition of Imposition of Gift Tax
XX
O Head of tax office
Seoul High Court Decision 2010Nu34790 Decided April 14, 2011
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 argument on the grounds of appeal is not acceptable or not to exclude the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,