Seoul High Court-2016-Nu 33645 (Law No. 10, 2016)
Examination-Gift-2014-0126 ( October 31, 2015)
(C) If the value of the property has increased due to the contribution of another person, the increased amount shall be subject to gift tax.
(b) If the value of the property acquired is increased by other person's contribution not by the person's own effort but by other person's own effort, the increased value of the property under certain conditions shall be subject to the gift tax.
Article 42 (4) of the Inheritance Tax and Gift Tax Act
2016Du50839 Revocation of imposition of gift tax
○ Head of tax office
December 15, 2016
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.