1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1...

1. On February 4, 2016, the Plaintiff sought revocation of a disposition imposing gift tax of KRW 81,579,210, which the Defendant rendered against the Plaintiff on February 4, 2016. The court of first instance dismissed the Plaintiff’s claim for revocation of the disposition imposing gift tax exceeding KRW 73,231,050, and dismissed the Plaintiff’s remaining claims.

As to this, the Plaintiff appealed only to the imposition of gift tax of KRW 73,231,050, the scope of the judgment of this court is limited to the claim for revocation of the imposition of gift tax of KRW 73,231,050.

2. The reasoning of the judgment of this court citing the judgment of the first instance is the same as that of the first instance court, and thus, it is acceptable to accept it as it is in accordance with the main sentence of Article

[The acquisition value of the instant real estate 1,2, and 3 real estate acquired by the Plaintiff without certain occupation or income is KRW 199,402,00 (=The acquisition value of the instant real estate 1,2, and 3 real estate - KRW 509,402,00 for the instant loan - KRW 310,000 for the instant loan), even if it is assessed as KRW 307,716,923 for repayment and KRW 37,147,905 for the consumption expenditure, such as credit cards (property acquisitor acquired the pertinent property with his own ability)

In cases where it is difficult to recognize that a person has repaid his/her debts with his/her own funds, it shall be presumed that the acquired funds or repayment funds have been donated

) Since it is presumed that a donation is also made, 544,266,828 won (i.e., KRW 199,402,00, KRW 307,716,923, KRW 37,147,905) which is the aggregate amount is 54,266,828 won (i.e., KRW 199,40, KRW 307,716,923, KRW 37,147,905), the sales price of the apartment owned by the Plaintiff, for which the source is verified, is deducted from KRW 38,635,293, and the real estate lease deposit amount of KRW 90,00,00,00, the gift property of this case is 270,131,535 won (=54,266,828 won) -145,50,000 won -38,635,293 won -90,000 million.

I would like to say.

The plaintiff asserts that 310,00,000 won of the loan of this case shall be deducted from the value of the gift of this case since it is owned by the plaintiff with the source funds for which the source is substantiated.