Seoul High Court-2016-Nu-69293 ( August 11, 2017)

Article 26 (8) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act shall not be deemed null and void.

Article 26 (8) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act does not go against the principle of no taxation without law without exceeding the limit of delegated legislation.

Article 35 of the former Inheritance Tax and Gift Tax Act: Donation of Benefits from Transfer at Low Price and High Price

2017Du59710 Demanding revocation of Disposition of Gift Tax Imposition, etc.

1. AA;

2. BB

1. The director of theCC;

December 21, 2017

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent