Time of occurrence of gift tax liability

If the plaintiff's prior-party (A) decided to donate the land of this case that he was to obtain from the non-party (B) to the plaintiff who is his son, and completed a provisional registration to preserve the right to claim transfer on the ground of trade reservation between the plaintiff and the above (B) on the plaintiff's name on April 6, 1973, and then the plaintiff died on March 31, 197, and the plaintiff refused to implement the principal registration procedure based on the above provisional registration on the ground that the above (B) must obtain transfer income tax, and if the above provisional registration was cancelled on February 28, 1983 and the transfer registration procedure was completed on the ground that the above provisional registration was made under the agreement with the plaintiff, the above land actually becomes a property donated from the plaintiff's denial (A) and the declaration of intention of donation was made on April 6, 1973, which was the time when the above provisional registration was made, the tax authority imposed gift tax on the plaintiff's land at the time when the above provisional registration was made.

Article 29-2 of the Inheritance Tax Act

Plaintiff

The Head of the Maternization Tax Office

Seoul High Court Decision 84Gu902 delivered on December 5, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the Plaintiff’s ground of appeal.

According to the court below's decision, the court below determined that the plaintiff's forest of this case was a land agreed to receive a reward in favor of the non-party 1 where the non-party 1, who was an attorney-at-law to win the case between the non-party 2 and the non-party 2 at the time of winning the case. When the above litigation case is concluded in favor of the non-party 2, the non-party 1 decided to donate this case's land to the non-party 1, who was the plaintiff 2 at the time of winning the case, and made a provisional registration for preserving the right to claim for transfer of ownership on the ground of a pre-sale between the plaintiff and the non-party 2. The above non-party 1 died on March 31, 197, and the plaintiff's above non-party 2 refused to implement the above provisional registration on the ground that the non-party 2 should be subject to transfer income tax, and the plaintiff's right to acquire the above provisional registration on the ground that it was unlawful for the non-party 1 to cancel the above property on the date of this case.

Therefore, the appeal is dismissed, and the costs of the lawsuit are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jae-hee (Presiding Justice)