소득없는 가정주부에게 증여추정 증여세 과세한 처분의 당부(심리불속행기각)[국승]
The propriety of the disposition imposing the gift tax on the non-income-free family owner (not later than a trial)
In light of occupation, income, property relations, etc., it is reasonable to view that the home principal book does not acquire the money withdrawn by the home principal book as the amount at issue in the passbook under his name.
Presumption of donation of funds for acquiring property under Article 45 of the Inheritance Tax and Gift Tax Act
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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by