Suwon District Court-2015-Gu Partnership-71663 ( November 29, 2016)

Even if shares are donated or acquired and disposed of at least three months before the date of listing, it is reasonable to calculate them based on the average amount of each two months before and after the date of transfer.

There is no reason to maintain an essential difference in the calculation method of the listing interest between the person who received or acquired shares and the person who disposed of or continues to hold shares before three months prior to the date of listing.

The donation of profits accrued from the listing of stocks or investment shares under Article 4-3 of the Inheritance Tax and Gift Tax Act.

Seoul High Court 2016Nu80801 Revocation of Disposition Rejecting Gift Tax Correction

AA

00. Head of tax office

on 01 October 01, 201

on December 22, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Cheong-gu and purport of appeal

The decision of the first instance is revoked. The defendant's rejection disposition against the plaintiff on June 3, 2015 is revoked in the amount of 363,547,980 won of gift tax belonging to the year 2014.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.