차입 후 변제한 금액은 증여로 볼 수 없고, 중혼적 사실혼은 법률혼에 준하는 보호를 해야 할 특별한 사정이 있다고 볼 수 없음[일부국패]
Seoul High Court 2016Nu78068 (23 August 2017)
The amount repaid after borrowing shall not be deemed as a donation, and a de facto marital marriage shall not be deemed as a special reason to protect a person equivalent to legal divorce.
The amount repaid after a loan shall not be considered as a donation, and it shall not be confirmed whether a de facto marriage liquidation agreement is actually prepared as a duplicate, and it shall not be deemed that there are special circumstances that require protection equivalent to legal divorce, and therefore, it shall be reasonable to impose a gift tax on consolation money and money paid as a child support.
2017Du60710 Revocation of Disposition of Imposition of Gift Tax
Mad○
○ Head of tax office
Seoul High Court Decision 2016Nu78068 Decided 23, 2017
All appeals are dismissed.
Costs of appeal shall be borne by each party.
All of the judgment below and the appellate brief examined the records of this case. However, both of the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent