Seoul High Court 2017Nu42677 (2017.08.30)

(Resceptic Conduct)

The date of donation through a change in the name of the policyholder and the beneficiary of the insurance contract of this case is October 31, 2008, and KRW 1,476,398,672 equivalent to the termination refund calculated according to the terms and conditions of the insurance contract of this case is the most appropriate amount for the property value of the policyholder of the insurance contract of this case and the beneficiary's status as the beneficiary.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided

31 Scope of donated property under the Inheritance Tax and Gift Tax Act