Seoul High Court 2008Nu31675 (Law No. 12, 2011)

early 208west0259 ( December 26, 2008)

(B) Any disposition that imposes gift tax due to a transaction example of an apartment similar to any similar apartment is legitimate.

(The main point of the judgment) The comparable apartment is located in the same Dong and the same direction, immediately upper floor, and the same standard market price, and the size, location, use, and item are identical or similar to the same standard market price, and it is reasonable to regard the transaction example value as the market price at the time of donation.

2011Du12658 Revocation of Disposition of Imposition of Gift Tax

Park XX

Samsung Head of Samsung Tax Office

Seoul High Court Decision 2008Nu31675 Decided May 12, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating

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.,