채무를 인수한 부담부 증여로 인정할 수 있는지 여부[국승]
Whether it can be recognized as a non-paid donation with debt;
Even after the registration of transfer of ownership by gift, it shall not be deemed as a onerous donation in view of the fact that the obligation secured to the real estate of this case has not been registered in the name of the donor, and that the donee has no capacity to accept in view
Seoul High Court 2005Nu18381 (Law No. 7.06, 2006)
Article 47 of the Inheritance Tax and Gift Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 492 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, since the petition of appeal filed by the Plaintiff did not include the grounds of appeal and did not submit the grounds of appeal within the statutory period, it