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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-6356 ( October 10, 2017)
Title
"Gift tax amount" under Article 28 (1) of the Inheritance Tax and Gift Tax Act means the amount of gift tax calculated by applying the tax rate to the tax base of gift tax.
Summary
(2) Article 28(1) of the Inheritance Tax and Gift Tax Act refers to the amount of gift tax calculated by applying the specified tax rate to the tax base of gift tax under the Inheritance Tax and Gift Tax Act.
Related statutes
Article 28 of the Inheritance Tax and Gift Tax Act
Cases
Supreme Court Decision 2017Du35738 Decided revocation of Disposition of Inheritance Tax Imposition
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
May 26, 2017
Text
1. All appeals are dismissed.
2. The costs of appeal are assessed against the plaintiffs.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.