Seoul High Court-2015-Nu-37329

(ps) In case of contribution of property and succession of debt at the same time, it constitutes a donation with charge.

(C) If a medical corporation establishes a medical corporation and contributes property at the same time, and succeeds to the obligations of the plaintiff's name, it constitutes an onerous donation and thus constitutes a subject of capital gains tax.

Article 48(1) of the Civil Act

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal are examined.

subsection (1) of Article 4 of the Act on Special Cases Concerning the Procedure for Appeal does not include the reasons

Since it is deemed that there is no reason, the appeal is dismissed pursuant to Article 5 of the above Act, and the relevant law is dismissed.

It is decided as per Disposition by the assent of all participating Justices.