Seoul High Court-2017-Nu78256 (2018.05)

(D) The parties who transfer shares to the plaintiffs are entitled to the plaintiffs and specially related persons.

(Summary of the Inheritance Tax and Gift Tax Act) The specially related person under Article 26 (4) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act includes a person who was an executive of the company concerned for whom five

Article 26 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act: The method, etc. for calculating profits accrued from a provisional transfer.

2018Du41921 Revocation of Disposition of Imposition of Gift Tax

AA and 3

The head of Yangcheon Tax Office

Seoul High Court Decision 2017Nu78256 Decided April 5, 2018

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by