Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-82739 (Law No. 21, 2017)
Title
The fact that the source of the fund to acquire real estate is not the nominal owner but the other spouse is not the nominal owner may be deemed to have been donated by the nominal owner.
Summary
(2) As stated in the judgment of the second instance, if the source of the acquisition fund of real estate was established by a person who is not the nominal owner, the nominal owner may be deemed to have received a donation of the acquisition fund from the spouse, and the fact that the said real estate is not deemed to have been donated due to a title trust, shall be attested by
Related statutes
Presumption of donation of property transferred to the spouse, etc. under Article 44 of the Inheritance and Gift Tax Act
Cases
Supreme Court Decision 2017Du54593 Decided revocation of Disposition imposing Gift Tax
Plaintiff-Appellant
AA
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu82739 Decided June 21, 2017
Imposition of Judgment
November 23, 2017
Text
1. The appeal is dismissed.
2. 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 Act. It is so decided as per Disposition