Daejeon High Court 2010Nu1093 ( October 12, 2011)

early 2009.020 ( October 28, 2009)

The disposition imposing gift tax on the premise of a high-priced stock trading transaction is illegal.

(2) In light of the above legal principles, the Plaintiff’s disposition of gift tax on the premise that the actual party is the Plaintiff is unlawful, and the Plaintiff’s disposition of gift tax on the premise that the actual party is the Plaintiff cannot be deemed as violating the principle of good faith on the ground that the Plaintiff was not the Plaintiff of the sales contract.

2011Du12825 Revocation of Disposition of Imposition of Gift Tax

XX

O Head of tax office

Daejeon High Court Decision 2010Nu1093 decided May 12, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition

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.,