Daejeon High Court-2016-Nu-10907 ( August 25, 2016)

Whether it is subject to gift tax

The plaintiff's above assertion is without merit, since it is recognized that the money of this case was paid for the repayment of the above debt.

Article 2 of the Inheritance Tax and Gift Tax Act

2016Du51221 Revocation of notice of taxation

The Intervenor succeeding the Plaintiff

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The Director of the National Tax Service

Daejeon High Court-2016-Nu-10907 ( August 25, 2016)

December 15, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the grounds of appeal and the grounds of appeal stated in the records of this case and the judgment of the court below and the petition of appeal were examined, the argument on the grounds of appeal by appellant does not include or are deemed to have no grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.