Seoul High Court 2014Nu46838 (2015.02.10)

It shall not be deemed that an apartment right received from the Siber land has been acquired by sale in advance.

It shall not be deemed that the apartment house right received from the Siber land has been acquired by the transaction before being donated, and it shall not be deemed as the amount of onerous donation by the debt guarantee.

2015Du38481 Revocation of Disposition of Imposition of Gift Tax, etc.

KimA

Head of Sungbuk Tax Office

The second instance decision

Seoul High Court Decision 2014Nu46838 Decided 10, 2015

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The assertion on the grounds that it falls under 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 the assent of all participating