구 상속세및증여세법 제42조 제4항 제1호의 재산취득요건을 충족하지 못하였으므로 위법함[국패]
Seoul High Court-2016-Nu-65109 ( October 28, 2017)
Since Article 42(4)1 of the former Inheritance Tax and Gift Tax Act does not meet the requirements for acquisition of property, it is illegal.
The disposition of this case on the premise that the shares of this case were donated to the person who acquired the shares of this case in cash is unlawful.
Article 42 of the former Inheritance Tax and Gift Tax Act and other Donations
2017Du54784
MaO and four others
BB Head of the Tax Office and two others
2017.06.28
November 09, 2017
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided