Busan High Court 2015Nu21377 (2016.02.04)

The disposition imposing the gift tax by deeming that the shares at issue are acquired at a low price shall be deemed legitimate.

Although the disposal agency claims that there is no gift benefit due to a fall in the value of shares, it is not erroneous in the disposal of this case which the disposal agency assessed the value of the shares at the market price on the evaluation base date (donation date

Article 39 of the Inheritance Tax and Gift Tax Act

2016Du3482 Revocation of Disposition of Imposing gift tax

The AA

00. Head of tax office

Busan High Court Decision 2015Nu21377 Decided 04, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appellate brief filed by the appellant did not contain any statement in the grounds of appeal and did not submit the appellate brief within the statutory period. The appellate brief filed by the Plaintiff was received on March 30, 2016, which was later than the date on which the appellate brief was not timely filed. Accordingly, the appellate brief is dismissed pursuant to Article 429 of the Civil Procedure Act, Article 8 of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedures for Appeal, and the costs of the appeal are assessed against