Suwon District Court 2015Guhap2360 (No. 11, 2016)

Where there is no income reported, cash lending shall not be deemed to have been made to others.

In case where the amount of money transferred from a third party is taxable as a donation, it is unclear whether the donee had economic ability to lend money to a third party in case where the donee has no income reported, and thus no disposition imposing the gift tax is erroneous.

2016Nu47163 Revocation of Disposition of Imposition of Gift Tax

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○ Head of tax office

Suwon District Court Decision 2015Guhap2360 Decided May 11, 2016

November 17, 2016

December 1, 2016

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 KRW 348,04,400, which the Defendant rendered to the Plaintiff on June 16, 2014, shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.