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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2008Guhap48695 ( October 15, 2009)
Case Number of the previous trial
Cho High Court Decision 2008west0845 ( October 02, 2008)
Title
Appropriateness of the main disposition by donation of real estate transactions between husband and wife
Summary
Property transferred to a spouse shall be presumed to have been donated by his spouse, etc. at the time when the transferor transfers the property.
The decision
The contents of the decision shall be the same as attached.
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of gift tax of KRW 97,152,304 against the plaintiff on December 14, 2007.
Reasons
The reasoning for this Court's explanation is that "B" of No. 11 of the judgment of the court of first instance is 'B' (which seems to have leased its name to PCC) and 'PD' following 'PD' of No. 6. 3. 'P. 9' and 'P. 28, 'P. 2006. 28.', 'P. 3. 10% shares and 20% shares of No. 3. 10 to 11', 'P. 40% shares and 60% shares to the plaintiff', 'P. 40% shares and 60% shares to the 4. 'P. 6. 'P. 'P. 'P. 1' and 8. 'P. 'P. 1' testimony of P. 'P. 'I. 'I. 2' witness testimony of the 4. 'P. ' by the court of first instance'.