Seoul Administrative Court 2012Guhap31809 (2013.05)

Seocho 2012west 1328

It is the fact that the profit from donation has been generated by participating in the capital increase increase by the third party allotment method (National Subscription)

(1) The issue price at the time of increase in the value of a gift shall not exceed the scope of the discount rate under the Securities Issuance Regulations, or it shall not be deemed that there exists no profit from donation deemed to exist only on the ground that the approval of the Financial Supervisory Service was granted.

2013Nu12135 Revocation of Disposition of Imposition of Gift Tax

KimA

The head of Yangcheon Tax Office

Seoul Administrative Court Decision 2012Guhap31809 decided April 5, 2013

September 5, 2013

September 26, 2013

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of the gift tax OOO on August 1, 201 by the defendant against the plaintiff shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

The plaintiff's appeal is dismissed for lack of reason.