(심리불속행) 증여자로 인정된 자의 자금이 납세자 명의의 예금계좌로 예치된 경우 그 예금은 납세자에게 증여된 것으로 추정됨[국승]
Seoul High Court-2015-Nu-57569 ( October 16, 2016)
(C) If the funds of a person recognized as a donor are deposited in a bank account in the name of a taxpayer, such deposits are presumed to have been donated to the taxpayer.
(C) If it is not possible to exclude the possibility that the person himself/herself/herself was used due to lack of supporting materials on the purpose of use, it is presumed that the donation was received.
Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act
2016Du36130 Revocation of Disposition of Imposition of Gift Tax
O KimO
O Head of tax office
Seoul High Court Decision 2015Nu57569 Decided March 16, 2015
oly 2016.23
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by