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(영문) 대법원 2017. 12. 21. 선고 2017두60239 판결
(심리불속행) 원고 계좌로 입금된 금원이 원고가 부친으로부터 증여받은 쟁점그림의 매각대금으로서 실제 원고에게 귀속되는 자금이라고 보기 부족함[국승]
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

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