취득자금 증여추정에 있어 통장 송금액을 건물 취득자금으로 인정 가능 여부[국승]
Seoul Administrative Court 2007Guhap24197 ( September 23, 2008)
National High Court Decision 2006No1998 (207.04.03)
Whether the remittance amount of the passbook can be recognized as the acquisition fund of the building in the presumption of donation of acquisition fund.
The fact that the money was transferred to others under the name of the head of the Tong, the fact that the money was deposited in the land, the fact that the money was borrowed can be recognized, but there is no objective evidence that it was used as the money for building construction, and thus, the gift tax imposition disposition
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance shall be revoked. The defendant shall revoke the imposition of the gift tax of 74,315, and 150 won for the plaintiff on February 4, 2008.
The court's reasoning concerning this case is as stated in the reasoning of the first instance court's judgment, except that the court's "3.9 of March 9, 2006" is " March 15, 2006" among the judgment of the first instance, and therefore, it is identical to the part of the judgment of the first instance, and it is also cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and it is so decided as per Disposition.