Seoul High Court 2010Nu29866 (Law No. 2011, 2011)

early 2008west0803 (Ob. 19, 2008)

Since the building was acquired and sold by auction, the imposition of gift tax is illegal.

(C) The disposition of gift tax on the premise that the third party, as the actual owner, donated the difference in the purchase price of the building part to the plaintiffs is unlawful.

2011Du5018 Revocation of Disposition of Imposition of Gift Tax

1.GA2.B3.GCC

○ Head of tax office

Seoul High Court Decision 2010Nu29866 Decided January 20, 201

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,