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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 201Guhap32386 (2012.06.01)
Case Number of the previous trial
Cho High Court Decision 201Do1105 (No. 28, 2011)
Title
It should be deemed that the purchase price of housing was donated in advance to the Plaintiff.
Summary
In light of the fact that the decedent who was the initial owner owns the real estate in peace for a considerable period after the acquisition of the real estate, the Plaintiff cannot be deemed as real estate held in title trust with the decedent, and the real estate transfer proceeds are
Cases
2012Nu2023 Revocation of Disposition of Levying Gift Tax
Plaintiff and appellant
Park AA
Defendant, Appellant
Head of Central Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2011Guhap32386 decided June 1, 2012
Conclusion of Pleadings
April 26, 2013
Imposition of Judgment
June 7, 2013
Text
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of a gift tax of KRW 000 against the plaintiff on December 14, 2010 shall be revoked by the defendant.
Reasons
The reasons for this decision are as follows: (a) No. 4 of the 10th decision, No. 7, which reads "the last director"; and (b) No. 5, No. 11, which reads "the last director", respectively, as stated in the decision of the first instance; (c) If so, the decision of the first instance is legitimate; and (d) the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.