Busan High Court 201Nu2507 (2012.02.01)

Cho High Court Decision 2010Da3928 ( December 31, 2010)

(C) If the property inherited to South Korea is donated to the next South Korea, the gift tax imposition is legitimate.

(Summary) The obligation to support the mother is a moral, courtesy, and non-property obligation, and it is difficult to view that the obligation to support the mother is merely a moral, courtesy, and non-property obligation, and it is difficult to view it as a counter-performance in the relationship with the transfer of ownership of land or a burden of legal performance, and thus, it cannot be recognized that the South-Nam donated real estate inherited

2012Du5077 Revocation of Disposition of Imposition of Gift Tax

Park XX

Head of Central Tax Office

Busan High Court Decision 2011Nu2507 decided February 1, 2012

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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

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