(심리불속행) 증여세 신고기한 경과후 반환하였다면 증여가 처음부터 없었던 것으로 볼 수 없음[국승]
Seoul High Court 2012Nu34954 (Law No. 12, 2013)
(In case of returning after the expiration of the deadline for filing the gift tax, the donation shall not be deemed to have existed from the beginning.
(1) As the Plaintiff returned the registration of transfer of ownership by cancelling the registration of transfer of ownership according to an agreement after three months from the filing deadline of the gift tax, regardless of whether the disposition imposing the gift tax existed at the time of the return, the gift cannot be deemed to have existed from the beginning.
Article 31 of the Inheritance Tax and Gift Tax Act
2013Du9496 Revocation of Disposition of Imposition of Gift Tax
1.Ga 2.b. 3.cc.
The Director of Gangnam District Office
Supreme Court Decision 2010Du12347 Decided October 18, 2012
Seoul High Court Decision 2012Nu34954 Decided April 12, 2013
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of