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(영문) 대법원 2016. 12. 15. 선고 2016두50839 판결
(심리불속행) 타인의 기여에 의하여 재산가치가 상승한 경우에도 증가액은 증여세 과세대상임[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu 33645 (Law No. 10, 2016)

Case Number of the previous trial

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.

Related statutes

Article 42 (4) of the Inheritance Tax and Gift Tax Act


2016Du50839 Revocation of imposition of gift tax


○ ○


○ Head of tax office

Imposition of Judgment

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.