Seoul Administrative Court-2016-Gu Partnership-6585 ( November 17, 2016)

It is difficult to deem that there is a serious and apparent defect in the disposition and thus does not constitute grounds for invalidation.

(1) Before the judgment of the Supreme Court was rendered, there is a lower court’s judgment that the instant case constitutes subject to taxation prior to the judgment of the Supreme Court, and thus, even if the tax authority erroneously interpreted and issued a disposition, it cannot be said that the defect is evident. As such, it is difficult to find out that the defect of the instant disposition is apparent in appearance.

Article 39 of the former Inheritance Tax and Gift Tax Act (Donation of Benefits from Capital Increase)

2016Nu77379 Invalidity of a disposition imposing gift tax

1. AA;

1. BB director of the tax office;

April 20, 2017

May 11, 2017

1. The plaintiffs' appeal is dismissed.

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

The judgment of the first instance court is revoked. On August 16, 2011, the defendant confirmed that the disposition of imposition of gift tax of KRW 42,768,195 against the plaintiff is null and void.

1. Quotation of judgment of the first instance;

Article 8(2) of the Administrative Litigation Act, civil law, since the reasoning of this court's judgment is identical to that of the first instance court.

It shall be quoted by the main sentence of Article 420 of the Litigation Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.