Case Number of the immediately preceding lawsuit
Seoul High Court 2011Nu31460 (22 December 22, 2012)
Case Number of the previous trial
Cho High Court Decision 2010Du3853 (Law No. 09, 2011)
Title
The disposition of global income tax on the business year of testamentary gift as the principal and interest of the agreement was made by means of satisfaction of the principal and interest.
Summary
The disposition imposing global income tax on the business year of testamentary gift is legitimate, since the testamentary gift was made instead of repaying the principal and interest of the agreement, and the principal and interest of the agreement was fully paid.
Cases
2012du7417 Global income and revocation of disposition
Plaintiff-Appellant
Maximum XX
Defendant-Appellee
The director of the tax office.
Judgment of the lower court
Seoul High Court Decision 2011Nu31460 Decided February 22, 2012
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by
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