Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu6116
Case Number of the previous trial
early 2012west 2306
Title
[Trial Disorder] Business conduct within three months from the date of the apartment donation held by the Defendant at the market price, which is legitimate, and the lease deposit, etc. is not judged as a debt.
Summary
[In the original instance] Gift Tax disposition is legitimate and judged as the market price, and the transaction example example is that the apartment of this case and its size, location, use, and item are identical or similar to the apartment of this case, and the sale price is also considered as a normal transaction amount reflecting objective exchange values, and the lease deposit, etc. does not be determined as
Related statutes
Article 60 of the Inheritance Tax and Gift Tax Act
Cases
2013Du1976 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
NewA
Defendant-Appellee
Head of Seodaemun Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu6116 Decided September 4, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by