Seoul High Court 2016Nu42502 (2016.06)

(C) In the event that the real estate of this case was transferred at a low price, the disposition imposing capital gains tax and gift tax on the plaintiffs was not erroneous (state transfer).

(1) The Plaintiff’s disposition imposing capital gains tax and gift tax on the Plaintiffs on the following grounds: (a) the Plaintiff’s summary constitutes a specially related person; (b) according to the copy of the register of the instant land, the Plaintiff appears to have purchased the instant real estate at a low price; and (c) the Plaintiff initially reported gift tax

Article 2 of the Inheritance Tax and Gift Tax Act

2016Du51818

Red○ ○

○ Head of tax office

Seoul High Court Decision 2016Nu40502 Decided 06, 2016

January 12, 2017

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.

The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal

It is judged that it cannot be accepted.

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.