Seoul High Court-2018-Nu-53735 ( December 04, 2018)

propriety of the disposition imposing the gift tax by deeming that the key shares were transferred at a low price.

Even if the Plaintiff acquired the instant shares at a price significantly lower than the market price, so long as it cannot be deemed that there was no justifiable reason in light of the transactional practice of the instant shares, the disposition of this case on the premise of a different premise is unlawful.

Article 63 of the Inheritance Tax and Gift Tax Act

Supreme Court-2019-Du-30607 ( October 24, 2019)

O KimO

O Head of tax office

.04.24

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition