Seoul High Court-2015-Nu-4317 (Law No. 16, 2015)

(In case of imposing gift tax on a deemed donation, it is unreasonable to apply 40% of the penalty tax on no filing of an unfair return.

(The main point of original trial) Gift tax due to a deemed donation is not determined as a gift, but is a kind of sanction on title trust for the purpose of tax avoidance, and it is illegal to impose an unfair non-reported penalty tax.

Article 47-2 of the Framework Act on National Taxes:

1. All appeals are dismissed.

2. The costs of appeal are assessed against each party.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not acceptable or not to exclude the reasons under each subparagraph of Article 4(1) of the Act on Special Cases concerning

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.