Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-51366 ( October 24, 2015)
Case Number of the previous trial
Tax Tribunal-2013-C-169 ( October 16, 2013)
Title
(C) Whether the amount received as court conciliation constitutes a consolation money or damages.
Summary
In order to resolve the dispute, the amount received by the court conciliation shall be regarded as damages or consolation money paid by the other party.
Related statutes
Article 2 of the Inheritance Tax and Gift Tax Act
Cases
2015Du40781 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
LAA
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
.03.24
Imposition of Judgment
2015.07.09
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3), and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the