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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-45655 ( December 07, 2016)
Title
The propriety, etc. of the disposition of evaluating the mortgaged property by reflecting the amount of the claim secured by such property.
Summary
(2) The disposition that assessed the stocks of the issue on the basis of the larger of the value assessed on the basis of the secured claim amount and the supplementary assessed value with respect to the property for which the mortgage, etc. is created under Article 66 of the Inheritance Tax and Gift Tax Act is nonexistent
Related statutes
Article 66 of the Inheritance Tax and Gift Tax Act
Cases
Supreme Court Decision 2017Du31866 Decided disposition imposing gift tax
Plaintiff-Appellant
Gu0 et al. 5
Defendant-Appellee
00 Other 1
Judgment of the lower court
Seoul High Court Decision 2016Nu45655 Decided December 07, 2016
Imposition of Judgment
2017.04.28
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it is therefore groundless, all appeals are dismissed under Article 5 of the above Act. It is so decided as per Disposition