Daegu District Court 2015Guhap20741

Whether a notice of decision on value of donated falls under an administrative disposition subject to appeal litigation.

Notice of the decision on the value of donated property reduced compared to the original reported value shall not be subject to an administrative disposition.

Article 60 of the Inheritance Tax and Gift Tax Act

Article 49 of the Enforcement Decree of Inheritance Tax and Gift Tax Act

2015Nu5734 Demanding revocation of the disposition of value of donated property

AA

O Head of tax office

Daegu District Court Decision 2015Guhap20741 Decided June 17, 2015

October 23, 2015

November 20, 2015

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. On August 7, 2014, the defendant revoked the disposition of determining the value of donated property made to the plaintiff (the date of disposition stated in the complaint's claim is deemed to be a clerical error).

1. Quotation of judgment of the first instance;

The grounds alleged by the Plaintiff in the first instance court while filing an appeal are not significantly different from the contents alleged by the Plaintiff in the first instance trial, and even if all the evidence submitted in the first instance and the statements in the third and fourth evidence submitted in the first instance trial are examined, the first instance court’s judgment dismissing the instant lawsuit on the ground that the notice of the determination of the value of donated property does not constitute an administrative disposition subject to appeal litigation.

Therefore, the court's explanation on the instant case is identical to the statement on the grounds of the judgment of the court of first instance, and thus, citing it as is by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's lawsuit of this case is dismissed as it is unlawful, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.