(심리불속행) 쟁점금액의 수수가 증여에 해당하는지 여부[국승]
Seoul High Court-2016-Nu-41790 ( November 17, 2016)
Whether the number of issues amount at issue falls under the donation (psyching of hearing)
(Main) In light of the close family relationship between the plaintiffs and AA, it is reasonable to deem that the amount equivalent to the gift tax was donated to the plaintiffs in addition to the original donation. Considering all circumstances, such as the date of payment of interest, details of principal and interest repayment, etc., it is difficult to trust the contents of the loan.
Article 2 of the Inheritance Tax and Gift Tax Act
2016Du65244 Revocation of Disposition of Gift Tax Imposition
AAAA
AA Head of the Tax Office
November 17, 2016
1. The appeal is dismissed.
2. The costs of appeal are assessed against the plaintiff (Appointed Party) and the appointed party.
The records of this case, the judgment of the court below, and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by