Busan High Court 2011Nu2163 ( December 09, 2011)

National Tax Service Review Donation 2010-0067 ( October 11, 2010)

(C) The presumption of gift is reversed due to justifiable reasons in the transaction practice.

(C) If there is a difference between the market price of the property acquired by the plaintiff and the price of the property acquired by the plaintiff under the exchange contract, it cannot be presumed that the difference has been donated because there is a justifiable reason under the transaction practice, or the presumption of donation is reversed because the presumption of donation has no intention to give a donation. Therefore, the disposition of imposition is unlawful.

2011Du32805 Revocation of Disposition of Imposition of Gift Tax, etc.

XX Kim

Head of Donggsan Tax Office

Busan High Court Decision 2011Nu2163 Decided December 9, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant 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 same Act. It is so decided as per

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final