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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu71848 ( October 06, 2016)
Title
Even if the transferee falls under an employee of the other party to the transaction in a low-price acquisition, it cannot be viewed as an "person having a special relationship with the other party".
Summary
Inasmuch as a transferor or transferee at a high-priced transfer falls under an employee of the other party to the transaction, etc., it cannot be deemed that the other party to the transaction constitutes an employee of the other party to the transaction, etc. under the above provision (see Supreme Court Decision 2011Du11990, Sept. 12, 2013, etc.).
Related statutes
Article 35 of the Inheritance Tax and Gift Tax Act
Cases
2016Du6019 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellee
Park AA
Defendant-Appellant
O Head of tax office
Judgment of the lower court
Seoul High Court 2015Nu71848 ( October 06, 2016)
Imposition of Judgment
February 23, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per