Seoul High Court 2013Nu6116

early 2012west 2306

[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.

[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

Article 60 of the Inheritance Tax and Gift Tax Act

2013Du1976 Revocation of Disposition of Imposition of Gift Tax

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Head of Seodaemun Tax Office

Seoul High Court Decision 2013Nu6116 Decided September 4, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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