Seoul High Court 2010Nu29620 (Law No. 12, 2011)

early 209west3549 ( December 15, 2009)

(C) Presumption of donation due to capital reduction at a cost such as unequal stock, etc.

(Summary of the Judgment of the Supreme Court) The gift tax was imposed on a shareholder who gains a profit from capital reduction at a cost such as the inequality of shares, and the Plaintiff asserts that such deemed donation was in violation of the delegation scope and the principle of tax equality, but the Plaintiff

2011Du9010 Revocation of Disposition of Imposition of Gift Tax

x 2 others

O Head of the tax office and one other

Seoul High Court Decision 2010Nu29620 Decided April 12, 2011

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent of all participating parties

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.,