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Case Number of the immediately preceding lawsuit
Daejeon High Court-2018-Nu-10406 ( August 23, 2018)
Title
Whether the date of submission of detailed statement on the state of fluctuation of stocks can be deemed the date of deemed donation.
Summary
(1) In the case of a title trust of shares, if there is no list of shareholders, the date on which the statement of changes in stocks is submitted shall be deemed as the date of deemed donation, and since the amount of taxation is within the scope of legitimate tax
Related statutes
Article 45-2 of the Inheritance Tax and Gift Tax Act
Cases
2018Du56183 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
aa
Defendant-Appellee
The director of the tax office
Judgment of the lower court
Daejeon High Court 2018Nu10406 ( August 23, 2018)
Imposition of Judgment
December 14, 2018
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 on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition