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| TITLE | [Revocation of Disposition Imposing a Gift Tax] Supreme Court Decision 2001Du7886 Delivered on January 10, 2003 [full Text] |
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| Summary | |
| [1] The legislative intent of the main text of Item 1 of Article 3-2 (1) of the previous Enforcement Decree of the Inheritance Tax, which provides that a public service business operated by a corporation whose director is ""specially related to the pertinent public service business"" is excepted from gift tax exemptions granted to contributed properties for public services, and the meaning of a conditional provision of Article 3-2 (4) of the same Enforcement Decree, which states that if a director becomes a specially related person for the first time during its term as a director, then the director may not be deemed as specially related until two months from the date of becoming a specially related person. [2] Whether Article 2 of the previous Enforcement Rule of the Inheritance Tax is invalid because it exceeds the range delegated by its mother law, Article 3-2 (4) 3 of the previous Enforcement Decree of the Inheritance Tax Act (negative) [3] Requirements for imposing an additional tax and whether a failure to fulfill a duty to report and pay taxes in reliance on a tax officer's inaccurate explanations constitutes a justifiable ground for not imposing an additional tax (negative) [4] A case holding that there was no justifiable ground for not chastising a failure to fulfill a duty to report a gift tax | |
