Seoul High Court 2017Nu4307 ( August 25, 2017)

Seocho 2016west0102 (2016.03.09)

(Trialless Conduct) The property managed and trusted by a clan similar organization is included in the inherited property, and the amount paid with shares is subject to gift tax.

(In light of the above, it is reasonable to view that the trust of this case is part of the land lease proceeds of this case and that it is a management trust entrusted to the above organization. Therefore, the disposal cost is included in the inherited property, and the amount received separately as the shares of the plaintiffs are included in the inherited property, constitutes subject to separate gift tax.

Article 9 (Trusts Deemed Inherited Property)

Article 33 (Donation of Trust Benefits)

2017Du61492

AAA Foreign1

Gangwon-gu Director of the District Office

Seoul High Court Decision 2017Nu43007 Decided August 25, 2017

December 7, 2017

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.