피상속인이 실제 소유주인 상속인 명의의 차명계좌를 증여세 신고하지 아니한데에 가산세 부과를 면할 정당한 사유가 있다고 볼 수 없음[국승]
Seoul High Court-2017-Nu76151 (Law No. 21, 2018)
Where an ancestor fails to report a gift tax on a borrowed account under the name of the heir who is the actual owner of the property, it cannot be deemed that there is any justifiable reason to escape from imposing additional tax.
Although a certified tax accountant’s advice was made, it is difficult to deem that there was a justifiable reason not to mislead the plaintiffs in preparing each gift contract with a different content from the facts and excluding the financial property of this case from the inherited property.
Article 48 (1) of the Framework Act on National Taxes
2018Du56268
Kim AAAma 3
BB Director of the Tax Office
Seoul High Court Decision 2017Nu76151 Decided August 21, 2018
December 13, 2018
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds of the subparagraphs of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under the subparagraphs of Article 4 (3). Thus, all appeals are dismissed
It is so decided as per Disposition by the assent of all participating Justices.