Seoul High Court 2012Nu7723 ( October 25, 2012)

Cho High Court Decision 2010Du2741 ( October 27, 2011)

(F) If the registration of correction was made due to the cancellation of inheritance consultation, the donation constitutes a donation.

(C) In light of the purport of Article 2(1) of the Inheritance Tax Act, the evidence and the testimony alone, which were submitted, cannot be deemed as a case where the registration of correction was made on the ground of revocation of inheritance consultation, and the fact that the registration of correction was made on the ground of revocation of inheritance consultation constitutes donation.

2012Du26340 Revocation of Disposition of Imposing gift tax

Maximum 4 others

2 others, including the Director of the Gangwon District Office

Seoul High Court Decision 2012Nu7723 Decided October 25, 2012

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the arguments on the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition

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