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Case Number of the immediately preceding lawsuit
Seoul High Court 2010Nu16860 ( December 21, 2010)
Case Number of the previous trial
early 209west2267 (209.03)
Title
(C) Property contributed to a public corporation is not subject to a spouse's inheritance deduction.
Summary
(C) If a spouse’s inheritance deduction is applied to the property donated to a public corporation, etc., the spouse’s inheritance deduction provisions are applied to the property actually inherited by the spouse, and the property contributed to a public corporation is not subject to spouse’s inheritance deduction.
Cases
2011Du1474 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellant
○○
Defendant-Appellee
○ Head of tax office
The Seoul High Court Decision 2010Nu16860 decided December 21, 2010
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure for Appeal of Supreme Court. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,