Busan High Court (Chowon) 2012Nu181 (Law No. 13, 2013)

(Trial Disorder) The amount remitted to a financial account in connection with the acquisition of real property is presumed to be a donation.

(In the original instance) The plaintiff must prove that there are special circumstances, such as that the money was presumed to have been donated to the plaintiff and that it was made for other purpose than donation, since it was remitted from the summary of the financial account to the financial account of the plaintiff.

Article 31 of the Inheritance Tax and Gift Tax Act

2013Du14603 Revocation of Disposition of Imposition of Gift Tax

IsaA

Head of Changwon Tax Office

Busan High Court (Chowon) Decision 2012Nu181 Decided June 13, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by