Seoul High Court-2015-Nu-42314 ( December 02, 2015)

Cho High Court Decision 2014Du679 (2014.02)

(A) The plaintiff was donated from the purchase fund of apartment.

(Summary) The Plaintiff received the instant apartment purchase price directly from the Plaintiff’s name account, and the Plaintiff received the Plaintiff’s property managed by the Plaintiff, but the Plaintiff did not expressly state the total amount of money to be returned from the Plaintiff, the amount returned, and the remaining amount, etc., and received a donation from the Plaintiff for the acquisition of apartment property.

Article 2 of the Inheritance Tax and Gift Tax Act

Article 41-2 of the Inheritance Tax and Gift Tax Act

2015Du59419 Revocation of Disposition of Imposition of Gift Tax

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*The Director of the Tax Office

The second instance decision

Seoul High Court Decision 2015Nu42314 Decided December 2, 2015

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

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 by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by