(심리불속행) 사해행위취소소송의 결과 반환된 금원은 증여세 과세가액에서 차감해야 됨.[일부패소]
Busan High Court-2014-Nu22908 (Law No. 15, 07.03)
The amount returned as a result of the lawsuit to revoke the fraudulent act should be deducted from the taxable value of donated property.
(b) If the deposit in the donor’s name is deposited in the bank account, etc. in the taxpayer’s name, the deposit is presumed to have been donated to the taxpayer, and gift tax is imposed on the money returned as a result of the fraudulent act revocation lawsuit.
Article 2 of the Inheritance Tax and Gift Tax Act
2015Du48471 Revocation of Disposition of Imposition of Gift Tax
Park AA
○ Head of tax office
Busan High Court Decision 2014Nu22908 Decided July 3, 2015
November 12, 2015
All appeals are dismissed.
Costs of appeal shall be borne by each party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by