Seoul High Court (Chuncheon)-2015-Nu-1255 ( August 22, 2016)

early 2014 Middle 4290 ( November 11, 2014)

(ps) The distribution of property jointly owned by a non-corporate association to the members shall be deemed to constitute a donation.

(Summary) It is reasonable to see that the non-corporate association and its members, which are owners of collective ownership property, gratuitously transfer property profits among them to a separate entity is a donation.

Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act

2016Du50853 Pre-Announcement of Disposition of Gift Tax Imposition

AA and 77

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2015Nu1255 Decided August 22, 2016

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. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court, or are without merit. It is so decided as per Disposition by the assent of all participating