Seoul High Court 2014Nu73090 (2015.09.04)

Seocho 2012west 5198 ( December 06, 2013)

(C) It is difficult to readily conclude that part of the re-processed goods is close to finished goods and donated the difference between the re-processed goods and finished goods.

(C) It is difficult to conclude that the difference between the goods and the finished goods has been donated because some parts of the goods are different from the finished goods, even if they are in a state that can constitute a finished product immediately, when transferring the goods to another company controlled by the father in the company controlled by the father.

Article 60 (1) of the Inheritance Tax and Gift Tax Act / [the Principle of Appraisal, etc.]

Article 42 (1) of the Inheritance Tax and Gift Tax Act / [Donation, etc. of Other Profits]

2015Du52951 Revocation of Disposition of Imposition of Gift Tax

Ma-○

○ Head of tax office

Seoul High Court Decision 2014Nu73090 Decided September 4, 2015

January 14, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.