Case Number of the immediately preceding lawsuit

Seoul High Court-2014-Nu62380 (Law No. 15.07, 2015)

Title

(A) The transfer of shares in this case shall be made in consideration of the amount of the honorarium.

Summary

(Summary) The transfer of the shares in this case does not constitute either "donation" within the original meaning of the Inheritance Tax and Gift Tax Act, "redivision after the confirmation of the inheritance," or "an offer of services at a higher level".

Related statutes

Article 2 of the Inheritance and Gift Tax Act

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by