Seoul Administrative Court 2017Guhap62976 ( October 25, 2018)

Cho High Court Decision 2015Do4094 ( October 20, 2017)

due to the fulfillment of the taxation requirement of a gift under the interest of stock listing, the

It is recognized that the requirements for taxation of the donation of profits from the listing of stocks or equity shares are satisfied, and there are no other circumstances to deem otherwise, and the Enforcement Decree, which provides that the largest shareholder shall be subject to the evaluation of the listing marginal profits, does not exceed the limit of the delegation scope.

Article 41-3 (Donation of Profits Accruing from Listing of Stocks or Equity Shares, etc.)

2018Nu38965

PAA et al.

Head of the District Tax Office

Seoul Administrative Court Decision 2017Guhap62976 decided January 25, 2018

August 13, 2018

October 17, 2018

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the court of first instance shall be revoked. The defendant 20 x. 】. 】. 】. The disposition rejecting correction of the gift tax on the plaintiff ○○○○○○○○○○○○○○○, and the disposition rejecting correction of the gift tax against the plaintiff ○○○○○○○○○.

1. Quotation and revision of judgment of the first instance;

The reason why the court is used for this case is that the "Plaintiff" of No. 7 of the first instance court's 7th judgment is dismissed as "Plaintiff PriorA", and the 11th 1th 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 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.).

2. Conclusion

Therefore, the plaintiffs' claim of this case is dismissed due to the lack of reason, and the judgment of the court of first instance is just in conclusion, and the plaintiffs' appeal is dismissed in entirety.