Seoul High Court 2010Nu18392 ( October 26, 2010)

(C) Donation due to the discharge of the obligation of the loan.

(C) It is difficult to deem that a debtor was exempted from his/her liability on the ground that he/she was exempted from his/her liability because he/she did not have been exempted from his/her liability.

2010Du25787 Revocation of Disposition of Imposition of Gift Tax

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〇〇세무서장

Seoul High Court Decision 2010Nu18392 Decided October 26, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, 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 as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,