(심리불속행) 부친으로부터 통장에 입금되어 보유하고 있는 금원은 증여받은 것임[국승]
Seoul High Court-2016-Nu-32925 ( dated 20, 2016)
(C) That the money held by the head of the Tong shall be donated to the public prosecutor.
(C) If there is no reasonable ground to hold and manage the borrowed account, the money deposited in the passbook shall be donated to the head of the Tong, such as that there is no reasonable ground to hold and manage the borrowed account unless there is any intention of donation.
2016Du47680 Revocation of Disposition of Imposing gift tax
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*The Director of the Tax Office
Judgment of the court below
Seoul High Court Decision 2016Nu32925 Decided July 20, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by 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). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per