(심리불속행) 원고의 부친이 납입한 원고 명의의 저축보험의 보험료를 증여로 볼 수 있는지 여부[국패]
Daegu High Court-2016-Nu-7270 (No. 12, 2018)
Cho Jae-2016-Gu-928 (Law No. 18, 2016)
Whether the insurance premium of savings insurance in the name of the Plaintiff paid by the Plaintiff’s referring can be considered as a donation
(Summary of the Judgment of the court below) Since the party who entered into the insurance contract of this case was the plaintiff's reference and the actual owner of the insurance of this case cannot be viewed as the plaintiff, the disposition of this case is unlawful.
Articles 2 and 2 of the former Inheritance Tax and Gift Tax Act
Article 31 of the former Inheritance Tax and Gift Tax Act
2018Du35322 Revocation of Disposition of Imposition of Gift Tax
○ Kim
○ Head of tax office
Daegu High Court Decision 2016Nu7270 Decided January 12, 2018
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 by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition