(심리불속행)증여된 것으로 추정되는 이상 증여가 아닌 다른 목적이 있었음에 대하여는 주장하는 납세자가 입증하여야함[국승]
Seoul High Court 2015Nu35996 ( January 14, 2016)
(1) If, unless it is presumed that the donation has been made, the taxpayer who claims that there has been any other purpose than the donation must prove that there has been any other purpose.
(C) In light of the above legal principles, the court below erred by misapprehending the legal principles on the presumption of good faith, and by exceeding the bounds of the principle of free evaluation of evidence, the court below erred by misapprehending the legal principles on the presumption of good faith.
Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act
2016Du34103 Revocation of Disposition of Imposition of Gift Tax
Z Kim
YThe director of the tax office
original adjudication determination
Seoul High Court Decision 2015Nu35996 Decided January 14, 2016
January 14, 2006
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.