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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu64912 ( December 19, 2017)
Title
(A) Whether the fact of donation can be recognized solely on the ground that the premium of the insurance contract to be entered into under the name of the Plaintiff was paid with the husband’s funds
Summary
(The main point of the judgment of the court below is that it is difficult to view that the Plaintiff’s husband’s share of the key money to be donated to the Plaintiff. It is difficult to view that the Plaintiff’s share of the key money was donated to the Plaintiff solely on the ground that the insurance premium of the
Cases
2018Du31443 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellee
AA
Defendant-Appellant
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu64912 Decided December 19, 2017
Imposition of Judgment
April 26, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of