Seoul High Court-2016-Nu-39919 (2016 August 30, 2016)

Cho Jae-2014-west-2838 (Law No. 15, 23 April 2015)

The transfer of the instant real property due to payment in kind should be deemed the transfer of assets.

The instant provision is deemed to have an intention to evade capital gains tax unfairly by deeming the acquisition value to be the acquisition value of the donor in order to prevent cases of avoiding capital gains tax by means of transfer after donation to lineal ascendants and descendants, etc. under the application of the donation mutual aid system. The requirements are not applicable.

Article 97 (4) of the former Income Tax Act

2016Du51795 Revocation of Disposition of Imposing capital gains tax

○ One other than ○

○ Head of Tax Office and one other

Seoul High Court Decision 2016Nu39919 Decided August 30, 2016

December 27, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

As appellant did not state the grounds of appeal in the petition of appeal filed by appellant and did not submit the grounds of appeal within the statutory period, 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 Trial Procedure, it is so decided as per Disposition by the assent of all participating Justices.