Seoul High Court 2009Nu23923 (Law No. 1030, 2010)

Taxes subject to tax avoidance are not limited to gift tax.

Since taxes subject to the tax avoidance are not limited to the gift tax, if the deemed acquisition tax for oligopolistic shareholders under the Local Tax Act is avoided, there is the purpose of the tax avoidance.

The contents of the decision shall be the same as attached.

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 provided by 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