Seoul High Court 2010Nu13847 ( October 24, 2011)

Early High Court Decision 2008J 2795 ( November 19, 2008)

(Incompetence of hearing) Any disposition imposed on the constructive gift of stock title trust is legitimate.

(Summary) It is reasonable to view that a free donation of shares was made because the price for acquisition of shares cannot be deemed to have been actually paid before and after the acquisition by transfer, and whether a change of entry in the register of shareholders does not affect the legality of the disposition of imposition

2011Du7960 Revocation of Disposition of Imposition of Gift Tax

LAA

○ Head of tax office

Seoul High Court Decision 2010Nu13847 Decided February 24, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court, since the petition of appeal filed by the Plaintiff did not state the grounds for appeal and the statement of grounds for appeal is not filed within the statutory period,

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.,