Seoul High Court-2017-Nu-3986 ( October 10, 2017)

The amount withdrawn from the borrowed account managed by the decedent shall be the property of the decedent.

It is reasonable to see that the borrowed name account managed by the decedent is owned by the decedent, and it is insufficient to recognize that the borrowed name account is the account of the LL or that the decedent was entrusted with the management of the funds by the LL.

Article 15 of the former Inheritance Tax and Gift Tax Act / [Presumption of Inheritance of Property Disposed before the date of commencement of inheritance]

2017Du68721, revocation of revocation of disposition imposing inheritance tax, etc.

LLL outside2

o Head of the tax office other than 1

February 13, 2018

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided