beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu38406 ( October 23, 2013)
Title
If a claim is paid on behalf of a donee for a gift act, the agent shall not be the donee, but shall impose the gift tax on the actual donee.
Summary
(1) If, even if a claim was received in advance from the inheritee, it does not constitute a gift, and it does not constitute a gift, so the donee should be imposed and disposed of as gift tax on the person who actually received the claim.
Cases
2013Du2571 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
-Appellee
AAAA One person.
Defendant-Appellant
-Appellee
b Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2012Nu38406 Decided October 23, 2013
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent