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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu50397 (2014.04.09)
Case Number of the previous trial
2012 Tax reduction and 0187 ( December 20, 2012)
Title
(C) Whether or not donation is made shall not be applied in preference to the Inheritance Tax and Gift Tax Act.
Summary
(1) The fact that the acquisition value of new shares pursuant to the person who has received the original copy of the capital stock does not exceed the scope of the discount rate set forth in the above provision cannot be deemed as having any gift deemed under the Inheritance Tax and Gift Tax Act, and the Securities Disclosure Regulations prior to the Inheritance Tax and Gift Tax
Cases
2014du36464 revocation of revocation of disposition imposing gift tax
Plaintiff and appellant
NewA
Defendant, Appellant
Head of the Do Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu50397 Decided April 9, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as