Seoul High Court-2017-Nu65946 (Law No. 16, 2018)

Cho Jae-2016-Seoul Government-2527 (2016.30)

(C) Whether the presumption of donation and the presumption of reversal in the case of voluntary withdrawals are applicable to a person whose name is recognized as a donor;

(Summary of the Supreme Court Decision 201Do1148 delivered on May 1, 201, 201; 201Do1366 delivered on July 2, 201, etc., on January 201, 201

Article 45 of the Inheritance Tax and Gift Tax Act (Presumption of Donation of Funds for Property Acquisition)

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 ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.