Daegu District Court 2016Guhap20762 ( August 12, 2016)

Cho High 2015Gu4604 ( December 14, 2015)

Disposition taxable by applying the regulations on donation of profits from transfer at a low price to those acquired at a lower price than the appraised value of stocks from a person with a special relationship.

(1) The disposition imposing gift tax on shares acquired at a lower price than the appraised value by a person with a special relationship by applying the rules on donation of profits following a low price transfer is legitimate.

Inheritance Tax and Gift Tax Act Article 35 (Donation of Profits from Transfer of Low Price and High Price)

2016Nu5977 Revocation of Disposition of Imposition of Gift Tax

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○○ Head of tax office

Daegu District Court Decision 2016Guhap20762 Decided August 12, 2016

May 12, 2017

June 2, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

1. Quotation of judgment of the first instance;

This court's decision is identical to the reasons for the judgment of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. If so, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is justified as it is consistent with this conclusion, and it is so decided as per Disposition by the court below.