Seoul High Court 2010Nu18088 (Law No. 19, 2011)

(Invitation of hearing) The value of transactions conducted according to the special circumstances in which external experts are recruited shall not be deemed the market value.

(C) In the case of a transaction with a person with a special relationship, if the transaction value is objectively deemed unfair, the transaction value shall not be deemed the market value. The transaction value shall not be deemed the market value.

2011Du4756 Revocation of Disposition of Imposition of Gift Tax

Section AA

○ Head of tax office

Seoul High Court Decision 2010Nu18088 Decided January 19, 201

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

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.,