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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-4086 (2018.05.02)
Title
(Trial Incompetence) Any private kindergarten registered under the name of an individual shall not be included in the property contributed by a public service corporation.
Summary
(original trial) Real estate registered in the name of an individual can not be deemed as property contributed to a public service corporation.A public service corporation, etc. is premised on a corporation (including an association and foundation that is not a corporation) and therefore, it is reasonable to deem that
Related statutes
Property contributed by public interest corporations under Articles 16 and 48 of the Inheritance Tax and Gift Tax Act.
Cases
Supreme Court Decision 2018Du45206 Decided capital gains tax
Plaintiff-Appellant
O KimO
Defendant-Appellee
EE Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu40886 Decided May 2, 2018
Imposition of Judgment
September 13, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the grounds of appeal were examined in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to accept the grounds of appeal under the subparagraphs of Article 4 (1) of the Act on Special Cases Concerning the Trial Procedure.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.