(심리불속행) 부동산 양도대금을 입금 받아 사용한 점으로 보아 증여에 해당함[국승]
Daegu High Court 2012Nu1625 ( December 28, 2012)
Cho High-depth 201Gu0667 ( December 08, 2011)
(A) It shall be deemed that the transfer price of real estate is received and used, and thus constitutes a donation.
(C) If there are special circumstances, such as withdrawal of deposits and deposits, etc. in the name of the taxpayer for purposes other than donation, the burden of proof is the taxpayer and the real estate transfer proceeds are continuously consumed by living expenses, card payments, etc. after deposit to the Plaintiff’s account in the Plaintiff’s name. It constitutes donation.
2013Du2907 Revocation of Disposition of Imposition of Gift Tax
IsaA
Head of Dong Daegu Tax Office
Daegu High Court Decision 2012Nu1625 Decided December 28, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final