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Title
The gift of the shares in this case does not constitute a transfer of business.
Summary
It is difficult to see that the donation of the shares of this case constitutes the "business acquisition limit" under Article 42 (1) 3 of the Inheritance Tax and Gift Tax Act, and there is no other evidence to acknowledge it. The appellant's ground of appeal on the grounds of appeal is a Article 4 of the Act on Special Cases Concerning the
Related statutes
The donation of other profits under Article 42 of the Inheritance Tax and Gift Tax Act
Cases
2018Du58042 Revocation of Disposition of Gift Tax Imposition
Plaintiff
○○○ 2
Defendant
○○ Head of Tax Office et al.
Conclusion of Pleadings
January 17, 2019
Imposition of Judgment
January 17, 2019
Text
1. All appeals are dismissed.
2. The costs of appeal are assessed against the Defendants.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the allegation of the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore
All appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.