Seoul High Court 2011Nu6778 (Law No. 28, 2011)

National Tax Service Review Donation 2010-0016 (29 March 2010)

(C) If the debt owed to a third party has been paid in lieu of payment, the benefit equivalent thereto has been donated.

(C) In the event that the Plaintiff received the payment from the deceased in lieu of a third party’s debt from the deceased and received the equivalent benefits, and it can only be found that the facts of the taxable object should be accurately examined, it cannot be said that the defect is apparent even if it is serious, and thus, it cannot be deemed that the illegal taxation disposition that misleads the deceased of the fact of the taxation requirement is void ab

2011Du25968 Revocation of Disposition of Imposition of Gift Tax

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Head of Seocho Tax Office

Seoul High Court Decision 2011Nu6778 Decided September 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds stipulated 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

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