Seoul Administrative Court 2008Guhap21539 ( October 15, 2008)

early 208west0259 ( December 26, 2008)

The disposition imposing gift tax on similar apartment business example is legitimate.

(The same as the judgment of the court of first instance) The comparable apartment is located in the same Dong and is identical or similar to the same horizontal number, the same direction, the immediately upper floor, and the standard market price, and its size, location, use, and items, so it is reasonable to regard the transaction value as the market price at the time of the donation.

208Nu31675 Revocation of Disposition of Imposition of Gift Tax

Park AA

○ Head of tax office

Seoul Administrative Court Decision 2008Guhap21539 decided Oct. 15, 2008

April 7, 2011

May 12, 201

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked, and the defendant's gift tax on November 13, 2007 for the plaintiff on November 13, 2007 shall accrue to the plaintiff.

17,521,800 won a judgment that the disposition of imposition is revoked.

The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and it is so decided as per Disposition by the plaintiff's appeal.