Seoul High Court 2010Nu16945 ( November 10, 2010)

Cho High Court Decision 2009Du2758 (No. 22, 2009)

(C) No taxation of gift tax shall be void as a matter of course.

(Summary of the Judgment of the Supreme Court) Since the tax authority’s objective circumstance exists to mislead the father and son that there was a donation between her father and son, it cannot be viewed as null and void.

2010Du27509 Gift tax imposition revocation

Maap○

○ Head of tax office

The Seoul High Court Decision 2010Nu16945 Decided November 10, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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