(심리불속행) 아들의 명의를 빌려 계좌를 개설, 사용한 것으로 인정되므로 계좌에 입금된 쟁점금액을 아들이 증여받은 것으로 볼 수 없음[국패]
Seoul High Court 2014Nu67729 (2015.06.04)
Inasmuch as it is recognized that an account is opened and used by lending the name of the son, the key amount deposited in the account shall not be deemed to have been donated by the son.
(Summary) Since the mother is deemed to have opened an account by lending the name of the child and to have used it substantially, the mother cannot be deemed to have donated the key amount to the child solely on the ground that the key amount was deposited in the instant account.
Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act
2015Du46482 Revocation of Disposition of Gift Tax Imposition
SAA
O Head of tax office
Seoul High Court Decision 2014Nu67729 Decided June 4, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as