Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu76151 (Law No. 21, 2018)
Title
Where an ancestor fails to report a gift tax on a borrowed account under the name of the heir who is the actual owner of the property, it cannot be deemed that there is any justifiable reason to escape from imposing additional tax.
Summary
Although a certified tax accountant’s advice was made, it is difficult to deem that there was a justifiable reason not to mislead the plaintiffs in preparing each gift contract with a different content from the facts and excluding the financial property of this case from the inherited property.
Related statutes
Article 48 (1) of the Framework Act on National Taxes
Cases
2018Du56268
Plaintiff-Appellant
Kim AAAma 3
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu76151 Decided August 21, 2018
Imposition of Judgment
December 13, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds of the subparagraphs of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under the subparagraphs of Article 4 (3). Thus, all appeals are dismissed
Judges
It is so decided as per Disposition by the assent of all participating Justices.