Cheongju District Court-2014-Gu Partnership-1156

Whether the initial disposition may be deemed null and void where the money donated after the establishment of gift tax liability was subrogated to a third party and returned.

Since the fact that it is a monetary loan that is not a gift is not clear in appearance, the taxation disposition cannot be deemed null and void.

Articles 2 and 31 of the former Inheritance Tax and Gift Tax Act

Daejeon High Court (Cheongju)-2015-Nu-10019

South AAAAB1

Head of Cheongju Tax Office

2015.23

oly 21, 2015

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The portion reverted to the plaintiff South A on December 7, 2009 by the defendant against the plaintiff South A on December 7, 2009

Gift tax of KRW 39,573,750 and KRW 80,614,330 for gift tax of KRW 2006 for Plaintiff JeongB

each disposition shall confirm that it is null and void.

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, and therefore, the Administrative Litigation Act

Article 8 (2) of this Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted.

2. Conclusion

Therefore, the judgment of the court of first instance is just, and the plaintiffs' appeal is groundless, and all of the appeals are dismissed.

We decide to do so as per Disposition.