Case Number of the immediately preceding lawsuit
Seoul High Court 2008Nu29665 (209.07.02)
Case Number of the previous trial
Cho High Court Decision 2006No1998 (207.04.03)
Title
Whether the remittance amount of the passbook can be recognized as the acquisition fund of the building in the presumption of donation of acquisition fund.
Summary
The fact that the money was transferred to others under the name of the head of the Tong, the fact that the money was deposited in the land, the fact that the money was borrowed can be recognized, but there is no objective evidence that it was used as the money for building construction, and thus, the gift tax imposition disposition
The decision
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by