부동산 매도대금을 증여받은 것으로 보아 과세한 처분은 정당함[국승]
Seoul High Court 2011Nu4963 ( October 07, 2011)
Seocho 209west 1929 ( August 21, 2009)
A disposition that is imposed by deeming that the proceeds of real estate sale have been donated is reasonable;
(C) In light of the above legal principles, barring special circumstances, barring any special circumstance, it is reasonable to deem that the husband donated the Plaintiff the real estate sales proceeds owned by the husband.
2011Du25890 Revocation of Disposition of Imposition of Gift Tax
XX
The Director of the Pacific District Office
Seoul High Court Decision 2011Nu4963 Decided October 7, 2011
February 9, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
Examining the reasoning of the judgment below in light of the records, the court below acknowledged facts as stated in its reasoning after compiling the evidence adopted by the court below. The judgment below is just in holding that the defendant's imposition of gift tax of this case was lawful on the ground that the plaintiff was donated total of KRW 1,369,01,958 from KimA, and contrary to what is alleged in the grounds of appeal, there is no violation of the rules of logic
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.