Seoul High Court 2012Nu9200 ( December 07, 2012)

Cho High Court Decision 2010Du2424 ( October 24, 2011)

(D) The taxation of gift tax is illegal because it is merely an allocation of new shares in the former shareholder status.

(The main point of view) It is determined that the transfer procedure for the previous shares has been completed, and as long as the change of ownership for the previous shares has been completed, it shall be recognized as a shareholder by meeting the requirements for acquisition of shares. Therefore, the taxation disposition is unlawful on the premise that the allocation of new shares was made in the position of shareholders holding the previous shares and

2013Du2433 Revocation of Disposition of Imposing gift tax

KimA

Head of Guro Tax Office

Seoul High Court Decision 2012Nu9200 Decided December 7, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, it is so decided as per Disposition by the assent of all participating Justices on the bench.

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