Chuncheon District Court 2012Guhap643 ( October 19, 2012)

National Tax Service Review Donation 2011-0087 (203.30)

The original decision is legitimate, as there is no evidence to prove the existence of the title trust contract.

(1) In the event that the source of funds to acquire real estate was revealed to the effect that the nominal owner is another spouse, not the nominal owner, the original decision is lawful on the grounds that the nominal owner is presumed to have received a donation of the funds to acquire real estate from the spouse, or that there was no evidence to prove that a separate title trust agreement had existed.

(Chuncheon)Revocation of revocation of the imposition of gift tax, 2012Nu1186;

ThisAAA

Chuncheon Director of the Tax Office

Chuncheon District Court Decision 2012Guhap643 Decided October 19, 2012

June 12, 2013

June 26, 2013

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 disposition of imposition of gift tax of KRW 000 against the plaintiff on December 1, 2011 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this Court is the same as that of the judgment of the court of first instance, and therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Then, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.