Daegu High Court 2012Nu622 (Law No. 17, 2012)

Cho High 201-Gu1006 (201.05.09)

(A) The source of the security deposit shall be donated in cash from the father.

(C) The first taxation based on cash donation is lawful, since the lease deposit is the money donated by the father, since the person who is entitled to exercise his/her right as a tenant under the lease contract is not his/her father.

2012Du19786 Revocation of Disposition of Imposition of Gift Tax

Maximum XX

Head of Tax Office

Daegu High Court Decision 2012Nu622 Decided August 17, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the original judgment, and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are recognized as groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final