Seoul High Court Decision 2013Na2015584 decided April 27, 2014

(C) A donation cannot be deemed to have been made solely on the fact that a person permits a person to substantially control his/her bank account in order to avoid tracking of the tax authority, etc.

(C) Unless there is any special circumstance, it cannot be deemed that there was a gift intent between the remitter and the account holder on the sole ground that the remitter and the account holder have consented, understood, or consented to the transfer of money owned to his/her own deposit account with the knowledge of the fact that the money is transferred to his/her own deposit account to avoid tracking the tax authorities, etc.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

2014Da218320 Revocation of Fraudulent Act

Korea

GaO

oly 15, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of