Seoul High Court 2013Nu13008 ( October 25, 2013)

2012west 1696

It is difficult to recognize that forest land constitutes an inappropriate property for the management and disposition thereof.

In light of the same individual land price, it is difficult to recognize that the video alone constitutes an inappropriate property for the management and disposition of the forest.

Article 73(1) of the Inheritance Tax and Gift Tax Act

Supreme Court

Part III

2013Du24136 No disposition of revocation of payment in kind

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소송대리인 법무법인 ㅇㅇ(담당변호사 ㅇㅇㅇ, ㅇㅇㅇ)

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The Seoul High Court Decision 2013Nu13008 decided October 25, 2013

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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

February 28, 2014

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