증여자로 인정된 자 명의의 예금이 인출되어 원고 명의의 계좌 등으로 예치된 사실이 밝혀진 이상 그 예금은 원고에게 증여된 것으로 추정됨[국승]
Seoul High Court-2013-Nu-18973 ( October 17, 2014)
As long as the deposit in the name of a donor is withdrawn and the deposit is revealed to have been made with the account in the name of the plaintiff, such deposit is presumed to have been donated to the plaintiff.
As long as the bank account in the name of a person recognized as a donor by the tax authority is withdrawn and deposited in the account in the name of a taxpayer is revealed, such deposit is presumed to have been donated to the taxpayer. Thus, barring any special circumstance that such withdrawal of deposit and deposit in the name of a taxpayer are conducted for the purpose other than donation, it is necessary to verify such deposit.
Pursuant to the Ordinance of the Ministry of Health and Welfare;
Article 41-4 of the former Inheritance Tax and Gift Tax Act
2014Du3327
EO
O Head of tax office
March 31, 2014
1. All appeals are dismissed.
Of the costs of appeal, the costs of appeal between the plaintiffs and the defendant OO chief shall be borne by each party, and the costs of appeal between the plaintiffs and the defendant O chief of the Seoul Special Metropolitan City OO
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided