Seoul High Court 2015Nu53901 ( September 2, 2016)

(Resceptic Conduct)

At the time of contribution of real estate to the Foundation, above ground trees are transferred to the Foundation after universal donation together with real estate.

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

Gift tax under Article 2 of the Inheritance Tax and Gift Tax Act