Whether the real estate in title trust, real estate or loan is the real estate in payment.

The Plaintiff remitted approximately KRW 700 million to the Nonparty ○○, and the Plaintiff consented to the accord and satisfaction system of Song○○○, the real estate of this case was acquired in the form of money and acquired by the joint name, the Defendant’s spouse co-ownership written a revocation note, and accordingly, the Defendant’s disposition of this case was unlawful on the premise that the actual owner of the real estate of this case was the above co-ownership and was the above co-ownership.

Seoul High Court Decision 2005Nu13492 Decided April 20, 2006

Article 14 of the Framework Act on National Taxes

Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent