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(영문) 서울고등법원 2014. 04. 16. 선고 2013누30737 판결
거래의 관행상 정당한 사유가 있어 증여세 과세처분은 위법함[국패]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2012Guhap40476 ( October 18, 2013)

Title

Gift tax taxation is illegal because there are justifiable reasons in terms of transaction practice.

Summary

The transfer of shares is regarded as a normal transaction on the basis of free will between the parties in an equal relationship, and in order to impose gift tax on the case where property is transferred to a person without a special relationship at a higher price than the market price, it is clear that the transaction value is higher than the market price.

Cases

2013Nu3077 Revocation of a disposition, etc. imposing gift tax

Plaintiff, Appellant

Won and 1

Defendant, appellant and appellant

Samsung Head of Samsung Tax Office and 1

Judgment of the first instance court

Seoul Administrative Court Decision 2012Guhap40476 decided October 18, 2013

Conclusion of Pleadings

April 2, 2014

Imposition of Judgment

April 16, 2014

Text

1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1. Purport of claim

피고 삼성세무서장이 2010. 10. 1. 원고 원〇〇에 대하여 한 증여세 175,852,555원의 부과처분 및 피고 원주세무서장이 2010. 12. 1. 원고 손〇〇에 대하여 한 증여세 121,070,140원의 부과처분을 모두 취소한다.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiffs' claims are dismissed.

Reasons

The reasoning of this decision is the same as that of the judgment of the court of first instance. Thus, this decision is citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the

Therefore, the plaintiffs' claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and all appeals by the defendants are dismissed. It is so decided as per Disposition.

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