모친의 계좌에서 인출된 금원이 친구의 계좌를 거쳐 원고에게 입금되었으므로 이를 모친이 원고에게 증여한 것에 해당함.[국승]
Daejeon High Court Decision 2014Nu10187
Since the money withdrawn from the parent's account was deposited to the plaintiff through the parent's account, it constitutes a donation to the plaintiff by the parent's parent.
(A) The disposition imposing gift tax is legitimate by deeming that the money withdrawn from the parent-friendly account was acquired by the Plaintiff, since the money was deposited into the account of the farm operated by the Gu, and was deposited into the friendship through the employee and deposited into the Plaintiff again.
Gift Tax Act
Supreme Court Decision 2014Du37597
KimA
Head of Busan District Tax Office
Daejeon High Court 2014Nu10187
May 22, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The argument does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted or accepted.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.