Case Number of the immediately preceding lawsuit
Seoul High Court 2010Nu11285 ( November 25, 2010)
Case Number of the previous trial
National Tax Service Review Donation 2008-0017 (208 April 29, 2008)
Title
(C) The taxation disposition is unlawful, because it is difficult to deem that the taxation requirement was proved that the deceased received cash donation from the deceased.
Summary
(Summary) Determination of whether there was a gift shall be based on whether the donor and the donee have made a free transfer of the property in light of the relationship between the donor and the donee, the amount and details of the transfer of the property, the purpose of the use of the property, the station’s station, etc., and whether there was an agreement between the donor and the donee with respect to the gift of the property. The burden of proof for such agreement
Cases
2010Du29376 Revocation of Disposition of Gift Tax Imposition
Plaintiff-Appellee
○ Kim
Defendant-Appellant
○ Head of tax office
The Seoul High Court Decision 2010Nu11285 Decided November 25, 2010
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,