Seoul High Court-2016-Nu-42526 ( November 30, 2016)

Seocho 2015 Schedules2381 (Law No. 10, 2015)

In full view of the content of the capital gains tax, the signature signed, and the fact that the financial data was not submitted, the instant disposition did not err in its determination.

(Summary) In full view of all the circumstances, including the fact that it is difficult to believe that the plan to repay the price of shares and the money borrowed and the plan to repay the price of shares and the certificate of cash borrowed are not submitted, the fact that the shares of this case are transferred can be recognized without paying the price of transfer, and the fact that the

Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act

2016Du64630 Revocation of Disposition of Imposing gift tax

LAA

BB Director of the Tax Office

Seoul High Court Decision 2016Nu42526 Decided November 30, 2016

2017.030

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of