(심리불속행) 이자지급에 대한 약정 등이 없는 점으로 보아 증여로 봄이 상당함[국승]
Seoul High Court 2012Nu18150 ( December 12, 2012)
Cho High Court Decision 201Do2804 ( November 21, 2011)
It is reasonable to deem the donation as a donation in light of the absence of an agreement on the payment of interest.
(Summary) The Plaintiff’s assertion that it is a loan, but there is no certificate of loan, and if it is a loan to the Plaintiff, it is reasonable to deem that the loan is a gift on the ground that there was no interest paid, and there was no security, etc., even though the interest was paid on a regular basis.
2013Du2174 Revocation of Disposition of Imposition of Gift Tax
NewA
Samsung Head of Samsung Tax Office
Seoul High Court Decision 2012Nu18150 Decided December 12, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case, the judgment of the court below, and the grounds of appeal by the appellant are examined, and it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final