Seoul High Court 2010Nu15461 ( December 03, 2010)

National High Court Decision 2007Du5234 ( October 16, 2008)

(Incompetence of Hearing) Donation due to increase in capital;

(The main point of this trial) The profits earned by being allocated new stocks when capital increase is made to the largest shareholder of the corporation and specially related persons of the corporation who is not the shareholder of the corporation.

2011Du303. Revocation of revocation of disposition imposing gift tax

Hu○ ○

○ Head of tax office

The Seoul High Court Decision 2010Nu15461 Decided December 03, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 acceptable or not to exclude the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see