Seoul High Court-2019-Nu-34915 (Law No. 16, 2019)

Seocho 2017west 4432 ( December 21, 2017)

(A) The money transferred from the parent's account to the account of this case for the purpose of money laundering as shown in the fact that the criminal judgment is recognized shall constitute a donation.

(2) In light of the above legal principles, the Plaintiff’s right to ownership or disposal was finally vested in the Plaintiff at the time of deposit in the account in the mother’s account and the Plaintiff’s gratuitous transfer of property is deemed to have occurred, barring special circumstances where it is difficult to adopt a factual judgment on the facts of the relevant civil and criminal trial.

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

2019Du42808 Revocation of Disposition of Imposition of Gift Tax

AA

a) the Director of the Tax Office

September 25, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the assertion on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the above Act. It is so decided as per