Seoul High Court 2015Nu5671 (Seoul High Court 2016.04.20)

(Resceptic Conduct)

The argument on the grounds of appeal by appellant does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal.

All of the judgment below and the appellate brief examined the records of this case, 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, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of

Inheritance Tax and Gift Tax Act Article 2 (Gift Tax Taxables)