Suwon District Court-2014-Guhap-58519 ( December 09, 2015)

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The increase in the value of the land at issue cannot be evaluated as an increase in the value of property by other person's contribution.

Article 2 of the Inheritance Tax and Gift Tax Act (Gift Tax Taxables)

Seoul High Court-2016-Nu 32604 Disposition revoking disposition imposing gift tax

AA

O Head of tax office

Suwon District Court Decision 2014Guhap58519 Decided December 09, 2015

December 1, 2016

December 23, 2016

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

The judgment of the first instance court shall be revoked. On June 3, 2013, the imposition of the gift tax by the Defendant against the Plaintiff shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the plaintiff's claim shall be accepted with due reasons, and the judgment of the court of first instance shall be just and the defendant's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.