서울고등법원 2019. 05. 16. 선고 2019누34915 판결

형사판결의 인정사실에 나타난 자금세탁 목적으로 모의 계좌에서 이 사건 계좌로 이체한 금원은 증여에 해당함[국승]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2018-Gu Partnership-57193 ( October 17, 2019)

Case Number of the previous trial

Seocho 2017west 4432 ( December 21, 2017)


Money transferred from the parent's account to the account of this case for the purpose of money laundering as shown in the facts of recognition of criminal judgment constitutes donation.


(1) Unless there are special circumstances where it is deemed difficult to adopt a factual judgment of the relevant civil and criminal trial, it cannot be acknowledged that there was an opposing fact. Therefore, it is reasonable to deem that the instant money was the gift act of transferring the Plaintiff’s property free of charge due to the Plaintiff’s ownership or disposal right finally reverted at the time of deposit in the account from the mother’s account.

Related statutes

Articles 2 and 2 of the former Inheritance Tax and Gift Tax Act

Article 23 of the Enforcement Decree of the former Inheritance Tax and Gift Tax Act


2019Nu34915 Revocation of Disposition of Imposition of Gift Tax




a) the Director of the Tax Office

Conclusion of Pleadings

April 25, 2019

Imposition of Judgment

May 16, 2019


1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Purport of claim

The judgment of the first instance shall be revoked. The disposition of imposition by the defendant on January 19, 2017 against the plaintiff on the gift tax (including additional tax) shall be revoked.


1. cite of the reasons for the written judgment in the first instance;

The reasoning of this Court concerning this case is as follows: (a) the evidence submitted by the Plaintiff is added to the part of “(including evidence Nos. 11 through 22)” under 4 lines below the 5th bottom of the reasoning of the judgment of the first instance; and (b) the reasoning of the judgment of the first instance is the same as that of the reasoning of the judgment of the first instance; and (c) thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.