Seoul High Court 2017Nu46846 ( October 24, 2018)

Seocho 2015 Schedules 2175 (O15, 2016)

In addition to the status of beneficiary of an inheritance-type immediate pension contract, the right to receive a refund upon termination of the contract is also acquired.

It is reasonable to view that the economic value was attributed to the Plaintiff even if the Plaintiff did not acquire the status of the contractor formally as of the date of donation, and that the immediate pension insurance of this case was not actually terminated at the date of donation does not change on the ground that the Plaintiff did not actually terminate the contract

Article 60 (Principles for Evaluation of Inheritance Tax and Gift Tax)

Article 62 (Appraisal of Right to Receive Periodical Payment)

2018Du36486

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head of Sung Dong Tax Office

Seoul High Court Decision 2017Nu46846 Decided January 24, 2018

June 15, 2018

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

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 do not include the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are without merit. Therefore, the appeal is dismissed under Article 5 of the same Act. It