(심리불속행) 원고들이 출연으로 인하여 채무를 면제받는 이익을 얻었다고 볼 수 없음[국패]
Seoul High Court 2012Nu21033 (2013.02.01)
Cho High Court Decision 201Do0210 ( October 30, 2011)
(Trial Disorder) The plaintiffs cannot be deemed to have obtained the benefit that the plaintiffs were exempt from the obligation due to their contributions.
In order to avoid legal constraints by acquiring real estate and use the name of the plaintiffs in the transaction process, and the actual attribution of all economic benefits from such transaction shall be deemed as the non-party corporation, and it shall not be deemed that the plaintiffs obtained the benefit of being exempted from the debt from the non-party corporation due to the contribution.
2013Du5104 Revocation of Disposition of Imposition of Gift Tax
AA, BB
The head of Yangcheon Tax Office
Seoul High Court 2012Nu21033 (2013.02.01)
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent