Seoul High Court 2014Nu45934 ( December 09, 2014)

(D) A person who renounces the acquisition of new stocks in a special relationship under Article 29(1) of the former Inheritance Tax and Gift Tax Act shall be determined on the basis of the person who renounced the acquisition

(In the original instance), interpreting that the person who renounced the acceptance of new shares in a special relationship under Article 29(1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act is also the person liable for tax payment, and thus, null and void against the principle of no taxation without law.

Article 39(1)1 of the Inheritance Tax and Gift Tax Act

2015Du35635 Revocation of Disposition of Imposition of Gift Tax

Ma○ et al. 1

Head of Yongsan District Tax Office and 1

Seoul High Court Decision 2014Nu45934 Decided December 9, 2014

2015.23

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent