Seoul High Court 2010Nu16433 ( December 17, 2010)

National High Court Decision 2008west0971 (Law No. 91, 2009)

(Incompetence of hearing) It constitutes a deemed donation of stock title trust property

(Summary of the first instance court) The Plaintiffs’ assertion that shares do not constitute title trust by making direct investment, but there is no ability to invest in shares, and thus constitutes title trust shares.

2011Du297 Revocation of Disposition of Imposition of Gift Tax

○○ Kim et al.

○ Head of Tax Office and one other

The Seoul High Court Decision 2010Nu16433 Decided December 17, 2010

The appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see