Seoul High Court-2018-Nu-5202 ( October 16, 2019)

(B) The registration of transfer of ownership by will prior to the death of the deceased is not subject to gift tax because it cannot be viewed as a gift.

(Summary of the Judgment of the Supreme Court) No evidence exists to deem that the deceased had an intention to transfer ownership of real estate by gift before the birth of a gift, contrary to the intention indicated in a notarial deed of will, a disposition imposing the gift tax is unlawful.

Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act

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 the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent