Seoul Administrative Court-2018-Gu Partnership-57193 ( October 17, 2019)

Seocho 2017west 4432 ( December 21, 2017)

Money transferred from the parent's account to the account of this case for the purpose of money laundering as shown in the facts of recognition of criminal judgment constitutes donation.

(1) Unless there are special circumstances where it is deemed difficult to adopt a factual judgment of the relevant civil and criminal trial, it cannot be acknowledged that there was an opposing fact. Therefore, it is reasonable to deem that the instant money was the gift act of transferring the Plaintiff’s property free of charge due to the Plaintiff’s ownership or disposal right finally reverted at the time of deposit in the account from the mother’s account.

Articles 2 and 2 of the former Inheritance Tax and Gift Tax Act

Article 23 of the Enforcement Decree of the former Inheritance Tax and Gift Tax Act

2019Nu34915 Revocation of Disposition of Imposition of Gift Tax

AA

a) the Director of the Tax Office

April 25, 2019

May 16, 2019

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The disposition of imposition by the defendant on January 19, 2017 against the plaintiff on the gift tax (including additional tax) shall be revoked.

1. cite of the reasons for the written judgment in the first instance;

The reasoning of this Court concerning this case is as follows: (a) the evidence submitted by the Plaintiff is added to the part of “(including evidence Nos. 11 through 22)” under 4 lines below the 5th bottom of the reasoning of the judgment of the first instance; and (b) the reasoning of the judgment of the first instance is the same as that of the reasoning of the judgment of the first instance; and (c) thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.