Seoul Administrative Court Decision 2013Guhap8448 ( October 30, 2014)

Seocho 2012west 4115 ( December 26, 2012)

whether it falls under the case of allocating by means of public offering of securities

(1) It is reasonable to view that the method of securities offering, which was made in the state that the securities registration statement is not accepted by the Financial Supervisory Commission, does not constitute a case where the securities offering method is not permitted by the former Securities and Exchange Act, and it does not constitute a case where the former Inheritance Tax and Gift Tax

Inheritance Tax and Gift Tax Act Article 39 (Donation of Benefits)

2014Nu71179 Revocation of Disposition of Imposition of Gift Tax

AA

BB Director of the Tax Office

Seoul Administrative Court Decision 2013Guhap8448 ( October 30, 2014)

August 27, 2015

September 24, 2015

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. The defendant shall revoke the disposition of imposition of gift tax of KRW 000,000,000 against the plaintiff on July 24, 2012.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows: (a) the reasons for the judgment of the court of first instance are as follows; and (b) it is identical to the reasons for the judgment of the court of first instance except for the addition of some contents; and (c) thus, it is cited in accordance with Article 8(2) of the Administrative Litigation

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.