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(영문) 대법원 2014. 08. 20. 선고 2014두7251 판결

(심리불속행) 납세자 명의의 예금계좌 등으로 예치된 사실이 밝혀진 이상 그 예금은 납세자에게 증여된 것으로 추정됨[일부패소]

Case Number of the immediately preceding lawsuit

Seoul High Court-2013-Nu-18317 ( April 22, 2014)

Title

(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.

Summary

As long as the bank account in the name of a person recognized as a donor by the tax authority is withdrawn and deposited in the account in the name of a taxpayer, such deposit is presumed to have been donated to the taxpayer.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.

Related statutes

Inheritance or Gift Tax Payment Liability under Article 4-2 of the Inheritance or Gift Tax Act

Cases

2014Du7251 Revocation of Disposition of Imposition of Gift Tax

Plaintiff-Appellee

KimA

Defendant-Appellant

The director of the tax office.

Judgment of the lower court

Seoul High Court Decision 2013Nu18317 Decided April 22, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

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.

심급 사건
-서울고등법원 2014.4.22.선고 2013누18317