Gangnam branch support-2017-Gu Partnership-30093 (O. 22, 2017)

Cho Jae-2016-China3456 ( November 21, 2016)

(as with the judgment of the first instance court), real estate acquisition funds are presumed to have been donated to the father by children.

(As in the first instance judgment, the taxpayers need to prove special circumstances, such as that the payment of real estate acquisition funds was made for any purpose other than donation.

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

(Chuncheon)Revocation of revocation of disposition imposing gift tax, 2017Nu652

AA

BB Director of the Tax Office

Chuncheon District Court Decision 2017Guhap30093 Decided June 22, 2017

October 18, 2017

November 15, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The Defendant’s disposition of imposition of KRW 15,483,00,000, which was rendered against the Plaintiff on July 31, 2012, and KRW 92,358,00,00,00, which was totaled of KRW 107,841,00,00,00, which was made against the Plaintiff on August 10, 2012.

1. Quotation of judgment of the first instance;

The court's explanation on the instant case is identical to the grounds for the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.