무권대리행위에 대한 증여세 부과처분의 위법 여부[국승]
Seoul High Court 2008Nu26444 (Law No. 29, 2009)
Whether the imposition of gift tax on an act of unauthorized representation is illegal
An absentee's act of unauthorized representation performed by the administrator without the permission of the court does not constitute an invalid act because the administrator of the absentee's property successors have ratified it, and a disposition of imposition on such act is not unlawful.
The contents of the decision shall be the same as attached.
The appeal shall be 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 statement of the grounds of appeal by appellant were examined, but the grounds of appeal by appellant 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 under Article 15 of the same Act. It is so decided as per Disposition by the assent