Seoul High Court 2011Nu42637 (Law No. 15, 2013)

Cho High Court Decision 201Do078 (O4. 14)

(1) Except for ‘money to be returned’, the taxpayer is not discriminated against without reasonable cause.

(Summary of the Judgment of the Supreme Court) The disposition imposing gift tax by deeming illegal political funds received from others as taxable objects of gift tax and the disposition imposing gift tax on the original donor due to the return of the said funds shall be lawful and shall not be deemed to have discriminated against taxpayers without reasonable grounds.

2013Du6411 Revocation of Disposition of Imposition of Gift Tax

KimA

Gangwon-gu Director of the District Office

Seoul High Court Decision 2011Nu42637 Decided February 15, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, the appeal shall be decided as per Disposition by the assent of all participating Justices on the bench, since the petition of final appeal submitted by the appellant did not state

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final