Daegu High Court-2017-Nu-5769 ( May 18, 2018)

Application of the principle of prohibition of disadvantageous change and the taxation of advance donation

If a subsequent disposition in accordance with the purport of the re-audit decision is more unfavorable to the claimant than the original disposition, the part exceeding the tax amount of the initial disposition is unlawful, and the part imposed by the prior donation is legitimate.

Article 12-2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act

Supreme Court Decision 2018Du○663

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○○ Head of Tax Office 1

○ High Court 2017Nu5769 decided May 18, 2018

October 25, 2018

The appeal is dismissed.

The costs of appeal are assessed against each party.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.