Seoul Administrative Court 2013Guhap1437 (2014.02.07)

The Plaintiff’s co-ownership (2/1) of the salt farm that was acquired with her mother was donated to the mother.

In view of the fact that the instant salt farm was acquired by selling the house owned by the mother’s name, it is presumed that the Plaintiff was donated from the mother the acquisition value of his share during the instant salt farm.

2014Nu4378 Revocation of Disposition of Imposition of Gift Tax

KimA

O Head of tax office

Seoul Administrative Court Decision 2013Guhap1437 decided February 7, 2014

September 3, 2014

October 1, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of the gift tax on November 5, 2012 by the Defendant against the Plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's ruling is the same as that of the court of first instance except for the dismissal of the following matters, and thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the

O The same 4th th th th th th th th th th th th is "the same 192-15th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th

O Part 3 of the 7th to 14th sentence of the first instance court's decision is "the fact that there is a lack of objective data on the actual purchase price and sales price of the third Bdong Housing,CC-dong Housing, Ddong Housing, and the details of the purchase price."

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.