Title
Whether land evaluation which is donated property is appropriate;
Summary
General rules, which are the basis for imposition, are not legally binding for the court or the general public, and interpreting that the rent conversion amount should be divided between the officially assessed individual land price and the building standard market price in accordance with the above basic common rules, is not reasonable and cannot be applied when the donated property is assessed
Related statutes
Article 60 of the Inheritance Tax and Gift Tax Act:
Article 61 of the Inheritance Tax and Gift Tax Act: Appraisal of Immovables
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of gift tax of KRW 98,863,200 against the Plaintiff on May 3, 2005 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
Therefore, the judgment of the first instance court is just in its conclusion, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.