Whether the Plaintiff paid gift tax on behalf of the Plaintiff

The plaintiff is deemed to have repaid to the plaintiff that it was paid by the tenant of real estate, and the gift tax paid by the plaintiff is not a donation from the referring, and it is illegal to impose the gift tax.

Article 2 of the Inheritance Tax and Gift Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by