청구인의 계좌에 입금된 쟁점금액을 대여금의 회수가 아닌 증여로 보는 것이 타당함[국승]
Seoul High Court 2014Nu40960 ( March 21, 2014)
early 2012 Middle 3697 ( December 10, 2012)
It is reasonable to regard the issue amount deposited in the account of the claimant as a donation not the collection of the loan.
In light of the fact that it is ordinary to prepare a monetary loan contract at the time of lending money, and that even though a certain amount of money was leased, the claimant fails to present objective data, such as a monetary loan contract and financial transaction evidence, etc., the disposition imposing gift tax by deeming that the amount at issue was donated from 000 was not erroneous.
Article 2 of the Inheritance Tax and Gift Tax Act
2014Du37634 Revocation of Disposition of Imposition of Gift Tax
Maap○
Head of Ansan Tax Office
Seoul High Court 2014Nu40960 ( May 21, 2014)
The appeal is dismissed.
The petition of appeal does not contain any indication in the grounds of appeal and does not submit the grounds of appeal within the statutory period.
Therefore, (the supplemental appellate brief and supplemental appellate brief were filed after the statutory deadline expires).
In accordance with Article 8(2) of the Transmission Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal
It is so decided as per Disposition by the assent of all participating Justices.
August 29, 2014
Justices Kim Jong-○
Justices Shin Shin-young
Justices Lee Dong-young
Justices Kim Il-young