Seoul High Court 2010Nu18699 ( December 09, 2010)

(C) The taxation of gift tax on the acquisition fund of real estate is legitimate.

(C) Although it is difficult to believe that real estate acquisition funds have been purchased as revenue from the operation of the restaurant, not from the husband, or acquired as the proceeds of the division of the public property acquired during the marriage, it is difficult to believe.

2011Du2606 Revocation of Disposition of Imposition of Gift Tax

Yellow AA

○ Head of tax office

Seoul High Court Decision 2010Nu18699 Decided December 9, 2010

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

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.,