Gwangju High Court-2016-Nu-511 (Law No. 13, 2017)

Examination Donation 2015-0033 (24. 2015.06.24)

(A) The return of the donated property of a donee shall be made within six months from the last day of the month in which the donation is received.

(Summary of Original Judgment) Return of donated property by donee is that no gift tax shall be levied within six months from the last day of the month to which the date of receipt of the gift belongs, and return of donated property after the lapse of several years shall be subject to the imposition of gift tax

Article 31 (Scope of Donated Property)

Article 68 of the Inheritance Tax and Gift Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition by