(심리불속행)환급금 지급청구권자는 세액을 실제 납부한 납부명의자 임(국패)[국패]
Seoul High Court-2018-Na2023917 (Law No. 209, 2018)
(A) The person who has the right to claim a refund shall be the person who has actually paid the tax amount.
(1) The summary of the gift tax of this case should be determined by comprehensively taking into account objective data, including a payment receipt, and all the circumstances at the time of the payment of the gift tax of this case, if the person who actually paid the tax and the intent of the national treasury that received the tax coincides with the intent of the national treasury agency who received the tax.
Article 51 (Appropriation and Refund of National Tax Refund)
2018Da280637 Demanding the refund of national tax
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Korea
Seoul High Court Decision 2018Na2023917
January 31, 2019
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided
January 31, 2019