Daejeon High Court (Cheongju) 2010Nu673 ( October 13, 2011)

early 2009 Jeon1881 ( December 03, 2009)

(1) If a sentence is a donation of real property to a person, such donation shall not apply

(Summary) It is reasonable to view that the assignee of real estate constitutes a juristic person which has no substance formally, and that the Plaintiff, a single representative director and a single stockholder, had received the evidence.

2011Du9737 Revocation of Disposition, etc. of Imposition of Gift Tax

XX

O Head of tax office

Daejeon High Court (Cheongju) Decision 2010Nu673 Decided April 13, 2011

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 appellant's grounds of appeal fall under 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.,