Gwangju High Court 2012Nu1395 ( October 24, 2013)

Early High Court Decision 201No3799 ( October 15, 2012)

(A) Any disposition assessed as a transaction example of any donated property shall not be contrary to the Constitution.

In assessing donated property (the substance of the original instance), considering the fact that the objective exchange price formed by normal transactions is consistent with the market price principle when assessing donated property at the market price, it cannot be deemed as a violation of the principle of excessive prohibition under the Constitution or an illegal provision beyond the scope of delegation under the parent law.

2013Du4521 Revocation of Disposition of Imposition of Gift Tax

UnionA

Head of Seogju Tax Office

Gwangju High Court Decision 2012Nu1395 Decided January 24, 2013

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

The lower court’s judgment and the grounds of appeal in this case were examined, but the argument on the grounds of appeal does not include the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Final Appeal 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 for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final