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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-65109 ( October 28, 2017)
Title
Since Article 42(4)1 of the former Inheritance Tax and Gift Tax Act does not meet the requirements for acquisition of property, it is illegal.
Summary
The disposition of this case on the premise that the shares of this case were donated to the person who acquired the shares of this case in cash is unlawful.
Related statutes
Article 42 of the former Inheritance Tax and Gift Tax Act and other Donations
Cases
2017Du54784
Plaintiff-Appellee
MaO and four others
Defendant-Appellant
BB Head of the Tax Office and two others
Judgment of the lower court
2017.06.28
Imposition of Judgment
November 09, 2017
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided