증여를 추정하기 위해서는 증여자에게 재산을 증여할만한 재력이 있다는 점을 과세관청이 증명하여야 함[국패]
Suwon District Court-2016-Gu Partnership-6222 ( October 18, 2016)
In order to presume a gift, the tax authority must prove that the donor has the financial capacity to donate property to the donor.
In order to presume a gift, the tax authorities must prove that the donor has re-refluences to donate property to the donor, in addition to the absence of certain occupation or income for the donee.
Article 45 of the former Inheritance Tax and Gift Tax Act: Presumption of Donation of Property Acquisition Funds
2016Nu72091 Revocation of Disposition of Imposition of Gift Tax
00AA
○ Head of tax office
Suwon District Court Decision 2016Guhap62222 Decided October 18, 2016
2017.03.24
2017.04.28
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposing gift tax on the Plaintiff on June 5, 2013, which was rendered on November 26, 2014, is revoked, respectively. The disposition of imposing ○○○○○○○○○ on June 14, 2013, the gift tax on June 14, 2013, the KRW ○○○ on June 20, 2013, the KRW 200 on the gift tax on July 11, 2013, the KRW 200 on the gift tax on August 30, 2013, the KRW ○○ on the gift tax on the donation on August 30, 2013, and on September 2, 2013.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this judgment is just in finding facts in the first instance court and making a decision by considering the evidence submitted by the defendant to this court, and it is identical to the reasoning of the first instance court except where the defendant added a decision that there is no error as alleged by the defendant, and therefore, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 4
2. Conclusion
If so, the plaintiff's claim shall be accepted on the ground of its reasoning. The judgment of the court of first instance is just with this conclusion, and the defendant's appeal is dismissed as it is without merit.