증여자로 인정된 자 명의의 예금이 인출되어 납세자 명의의 예금계좌 등으로 예치된 사실이 밝혀진 이상 그 예금은 증여된 것으로 추정[국승]
Seoul Administrative Court-2018-Gu Partnership-7208 ( April 12, 2019)
Seocho 2017west 4568 ( October 25, 2018)
Deposits in the name of a person recognized as a donor are withdrawn and are found to have been deposited in a bank account, etc. in the name of a taxpayer, such deposits shall be presumed to have been donated
As long as the deposit in the name of a donor is withdrawn and the deposit is revealed to have been made in the name of the taxpayer, such deposit shall be presumed to have been donated. Therefore, barring special circumstances, such as the purpose other than the donation, there is a need to prove it to the taxpayer.
Article 2 of the Inheritance Tax and Gift Tax Act (Gift Tax Taxables)
2019Nu43162 Revocation of Disposition of Imposition of Gift Tax
MaO
O Head of tax office
July 10, 2019
August 21, 2019
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of KRW 000 (including additional taxes) that the Defendant rendered to the Plaintiff on June 14, 2017 by the Defendant on January 23, 2006 shall be revoked.
1. Quotation, etc. of judgment in the first instance;
This court's explanation on this case is identical to the part on the grounds of the judgment of the court of first instance (including "related Acts and subordinate statutes", but excluding "5. conclusion") except for the deletion of 10-13 of the judgment of the court of first instance, and therefore, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.