Seoul High Court-2016-Nu-69927 ( October 07, 2018)

The disposition imposing gift tax by deeming it as a low-price transfer between persons with a special relationship is legitimate.

Article 26 (8) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, which stipulates the date of calculating the value of donated property as the date of settlement of the price, does not err by exceeding the limit of delegated legislation, and it is difficult to view that the scope of special relationship should be determined by one of the parties to the transaction in accordance with one of the parties.

Article 35 of the Inheritance Tax and Gift Tax Act (the Inheritance Tax and Gift Tax Act)

2018du37793 Demanding revocation of disposition imposing gift tax, etc.

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O Head of tax office

June 28, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.

Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.