Seoul High Court-2018-Na2023917 (Law No. 209, 2018)

(A) The person who has the right to claim a refund shall be the person who has actually paid the tax amount.

(1) The summary of the gift tax of this case should be determined by comprehensively taking into account objective data, including a payment receipt, and all the circumstances at the time of the payment of the gift tax of this case, if the person who actually paid the tax and the intent of the national treasury that received the tax coincides with the intent of the national treasury agency who received the tax.

Article 51 (Appropriation and Refund of National Tax Refund)

2018Da280637 Demanding the refund of national tax

○ ○

Korea

Seoul High Court Decision 2018Na2023917

January 31, 2019

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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided

January 31, 2019