(심리불속행) 우회양도의 경우 양도소득세 부당행위계산부인[국승]
Seoul High Court 2010Nu40375 (2011.06.09)
The early appellate court 2010 middle 3583
(In case of a bypass transfer) In case of a bypass transfer, the capital gains tax calculation register.
(Summary) In a case of a bypass transfer, the sum of the gift tax and the capital gains tax to be borne by the donee is applied only to cases where there are objective circumstances, such as unreasonably reducing taxes, etc., when the donor directly transfers the gift tax.
2011Du20543 Revocation of Disposition of Imposing capital gains tax
XX Kim
Head of Sungnam Tax Office
Seoul High Court Decision 2010Nu40375 Decided June 9, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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
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.,