(심리불속행) 납세자 명의의 예금계좌 등으로 예치된 사실이 밝혀진 이상 그 예금은 납세자에게 증여된 것으로 추정됨[일부패소]
Seoul High Court-2013-Nu-18317 ( April 22, 2014)
(1) If it is found that the deposit is made in the bank account, etc. in the taxpayer’s name, such deposit shall be presumed to have been donated to the taxpayer.
As long as the bank account in the name of a person recognized as a donor by the tax authority is withdrawn and deposited in the account in the name of a taxpayer, such deposit is presumed to have been donated to the taxpayer. Thus, barring special circumstances, such as withdrawal of such deposit and deposit in the name of a taxpayer, etc., conducted for other purpose than donation, it is necessary to verify such deposit.
Inheritance or Gift Tax Payment Liability under Article 4-2 of the Inheritance or Gift Tax Act
2014Du7251 Revocation of Disposition of Imposition of Gift Tax
KimA
The director of the tax office.
Seoul High Court Decision 2013Nu18317 Decided April 22, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.