Seoul High Court 2012Nu5055 ( December 21, 2012)

National Tax Service Review Inheritance 2011-001 (O. 22, 2011)

It does not constitute double taxation to impose inheritance tax on the ground that the inheritance tax has been bequeathed.

Even if a testamentary gift was actually made due to the death of the original court, it does not constitute double taxation to impose gift tax on the reason that the Plaintiffs did not pay gift tax unless the Plaintiffs paid gift tax.

2013Du2495 (23 May 2013)

Long-term Position

Samsung Head of Samsung Tax Office

Seoul High Court Decision 2012Nu5055 Decided December 21, 2012

The appeal is 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 grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and is without merit, and the appeal is dismissed in accordance with Article 5 of the above Act.

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