beta
(영문) 대법원 2012. 04. 13. 선고 2011두32263 판결

(심리불속행) 과세전적부심사청구의 기회를 주지 않았다고 하더라도 중대한 절차 위반이 있었다고 보기 어려움[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2011Nu18542 ( November 23, 2011)

Case Number of the previous trial

Cho High Court Decision 2010Du0632 ( October 31, 2010)

Title

(Incompetence of Trial) It is difficult to deem that there was a serious breach of procedure even if there was no opportunity to request a pre-assessment review.

Summary

(main point of view) Even if there was no opportunity to request a pre-assessment review, it is difficult to deem that there was a serious procedural violation; shares are nominal trust; and it is insufficient to recognize them as there is no specific proof on window dressing accounting; thus, a disposition imposing gift tax by evaluating shares by supplementary evaluation methods is legitimate.

Cases

2011Du32263 Revocation of Disposition of Imposition of Gift Tax

Plaintiff-Appellant

XX

Defendant-Appellee

Head of Ansan Tax Office

Judgment of the lower court

Seoul High Court Decision 2011Nu18542 Decided November 23, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the 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 for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final