Seoul High Court-2016-Nu61220 ( October 10, 2017)

Supreme Court Decision 2015Du41562 (Law No. 18, 2016)

(C) A disposition of listing profit gift tax on new shares with due consideration is unlawful.

(C) If a person acquires new shares with a third party's own money, he/she may not be taxed under the Regulations on Gift from Listing Profits (Article 41-3 of the Act) or Article 2 of the Act (Article 2 of the Act).

Article 41-3 (1) and (6) of the Inheritance Tax and Gift Tax Act

Article 2(3) of the Inheritance Tax and Gift Tax Act

Supreme Court Decision 2017Du37871

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○ Head of Regional Tax Office

Supreme Court Decision 2015Du41562 Decided August 18, 2016

Seoul High Court Decision 2016Nu61220 Decided February 10, 2017

January 20, 2017

February 10, 2017

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 as