Daegu High Court 2015Nu6751 ( December 23, 2016)

Seoul High Court Decision 2014 Daegu District Court Decision 1546 (Law No. 146.30)

The shares allocated in excess of the capital increase constitutes the donation of profits arising from the capital increase under Article 39 of the Inheritance Tax and Gift Tax Act.

The shares allocated in excess of the capital increase shall constitute the donation of profits arising from the capital increase under Article 39 of the Inheritance Tax and Gift Tax Act.

Inheritance Tax and Gift Tax Act Article 39 (Donation of Benefits)

2017Du31910 Revocation of Disposition of Imposition of Gift Tax

Park AA

BB Director of the Tax Office

December 23, 2016

2017.04.28

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.

Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.