Whether the gift tax paid was donated in cash

Since the gift tax paid by the plaintiff as a gift from the attached cash is confirmed to have been borrowed not as a loan to the plaintiff's real estate rental income from the attached tax, but as it is confirmed to have been borrowed from the plaintiff's passbook.

Article 2 of the Inheritance Tax and Gift Tax Act

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of gift tax of KRW 54,613,030 on October 15, 200 and KRW 47,241,50 on the Plaintiff shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiff's claims are dismissed.

The reasoning for the court's explanation concerning this case is as follows: Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, since it is the same as the entry in the column of the judgment of the court of the first instance except for deletion of relevant Acts and subordinate statutes.

Therefore, the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.