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(영문) 대법원 2016. 04. 15. 선고 2016두30910 판결
(심리불속행)[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-48473 ( December 18, 2015)
Title
(Resceptic Conduct)
Summary
In the case of onerous donation, it is legitimate to calculate the transfer value according to the supplementary assessment method prescribed by the Inheritance Tax and Gift Tax Act.
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 2 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
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