Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu 7479 (Law No. 16, 2017)
Title
(D) It is not sufficient to view that the amount deposited into the Plaintiff’s account is the proceeds from the sale of the key picture donated by the Plaintiff from its referring, which actually belongs to the Plaintiff.
Summary
(Summary) It is not sufficient to view that the amount deposited into the Plaintiff’s account is the proceeds from the sale of the key picture donated by the Plaintiff from its referring, and there is no other evidence to acknowledge it.
Related statutes
Article 45 of the former Inheritance Tax and Gift Tax Act: Presumption of Donation of Property Acquisition Funds
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition