(심리불속행) 증여세부과처분취소소송에서 증여자 명의 예금이 인출되어 납세자 명의 예금계좌로 예치된 경우 입증의 필요[국승]
Seoul High Court-2018-Nu-45376 ( dated 17, 2018)
Cho High-2017-Seoul Government-158 (2017.05.02)
(In the lawsuit of revocation of a disposition imposing gift tax, it is necessary to prove that a donor's deposit is withdrawn and deposited in a bank account in the name of the donor.
(C) In light of the above legal principles, inasmuch as the Plaintiff’s deposit account in the name of the donor was withdrawn and deposited in the account in the name of the donor, the Plaintiff is presumed to have been donated to the Plaintiff. Therefore, inasmuch as the Plaintiff’s deposit is deemed to have been donated, barring any special circumstance, such as
Article 45(3) of the Inheritance Tax and Gift Tax Act (Presumption of Donation of Funds, etc. for Acquisition of Property)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition