(심리불속행) 증여자가 사망이후 증여이익 정산기준일이 도래하였어도 증여세 과세는 적법함[국승]
Busan High Court Decision 2011Nu3128 (Law No. 06, 2012)
Cho High Court Decision 2010Da1212 ( December 17, 2010)
The gift tax is legitimate, even if the date of settlement of the gift profit after the death of the donor at the time of the death.
(Summary of the Supreme Court) The calculation of profits from the listing, etc. of stocks or equity shares shall be based on the date of settlement, and whether a donor is alive on the date of settlement shall not meet the requirements for taxation, and the gift tax shall not be levied on the grounds that the donor becomes the object of the taxable
Article 13 of the Inheritance Tax and Gift Tax Act
Article 41-3 of the Inheritance Tax and Gift Tax Act
2012Du2801 Revocation of Disposition of Imposition of Gift Tax
Park XX
Head of Suwon Tax Office
Busan High Court Decision 2011Nu3128 Decided January 6, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the original judgment, the ground of appeal on the grounds of appeal cannot be accepted unless the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal are included.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
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