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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu52168 ( December 9, 2015)
Title
(D) The disposition of this case, which reported from his father that the amount of gift presumption was donated out of the funds to acquire the real estate of this case, is legitimate.
Summary
(In order to reverse the presumption of donation, it is necessary to establish that the funds have been used for the acquisition of the property in question, while indicating the source of the funds of acquiring the property separate from the funds presumed to be the donation.
Cases
2016Du30507 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
Park ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
National Rotations
Imposition of Judgment
April 12, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by