(심리불속행)망인이 원고에게 증여한 것을 전제로 한 부과처분은 적법함[국승]
Seoul High Court-2013-Nu-30720 ( November 21, 2014)
Tax Tribunal-2010-C-1947 ( November 17, 2011)
(A) The disposition of imposition, based on the premise that a deceased person donates to the Plaintiff is lawful.
Since the deceased acquired real estate under the name of the deceased and engaged in real estate leasing business, etc., there is no evidence that the deceased acquired the property under the name of the deceased with the Plaintiff’s funds, the imposition of gift tax based on the premise
Article 31 of the Inheritance Tax and Gift Tax Act (Scope of Donated Property)
2014Du1543 Revocation of Disposition of Imposition of Gift Tax
The AA
AA Head of the Tax Office
November 21, 2014
2015.04.09
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3), and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the