Suwon District Court 2009Guhap12649 ( October 13, 2010)

Cho High Court Decision 2009Du2758 (No. 22, 2009)

Appropriateness of the assertion that a gift tax disposition is void as a matter of course

Since the tax authority’s objective circumstance exists to mislead his father and son that there was a gift between her father and son, it cannot be deemed null and void as a matter of course.

The contents of the decision shall be the same as attached.

Man Doz 300

1. Nana u300 u3000 The plaintiff's appeal is dismissed.

2. Nana u300 u3000 The costs of appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance court is revoked, and the defendant confirmed on December 3, 2007 that the imposition of gift tax of KRW 361,631,618 against the plaintiff on December 3, 2007 is null and void.

쇠지지鹬 쇠鹬 3000 u3000

1. Acceptance of a judgment of the court of first instance;

The reason why a party member should explain this case is the same as the part of the judgment of the court of first instance, and thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first island is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.