Changwon District Court-2016-Gu Partnership-51427 ( November 08, 2016)

The transfer date for unlisted stocks is the time of acquisition for donated property.

The date when the Plaintiff transferred a right to unlisted stocks received from the Plaintiff’s reference from the Plaintiff to the Plaintiff, and the transfer was made in the name of the Plaintiff constitutes the time of acquisition of donated property.

Article 23 of the Inheritance Tax and Gift Tax Act shall be acquired.

2016Nu11950 (24 May 24, 2017)

○○ Kim

○ Head of tax office

December 2, 2016

on October 24, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked.

1. The Defendant’s disposition of imposition of gift tax of KRW 307,517,170 against the Plaintiff on August 3, 2015 is revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's explanation is the same as the reasoning of the judgment of the court of first instance, and thus, it is subsequently accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (it is not different from the fact-finding and judgment of the court of first instance even considering the allegations and evidence added in the trial).

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.