(심리불속행) 아버지로부터 이 사건 부동산의 취득자금 중 증여추정금액을 증여받은 것 으로 보고 한 이 사건 처분은 적법함.[국승]
Seoul High Court 2015Nu52168 ( December 9, 2015)
(D) The disposition of this case, which reported from his father that the amount of gift presumption was donated out of the funds to acquire the real estate of this case, is legitimate.
(In order to reverse the presumption of donation, it is necessary to establish that the funds have been used for the acquisition of the property in question, while indicating the source of the funds of acquiring the property separate from the funds presumed to be the donation.
2016Du30507 Revocation of Disposition of Imposition of Gift Tax
Park ○
○ Head of tax office
National Rotations
April 12, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by