National High Court Decision 2007Du5033 ( November 24, 2008)

Whether the amount deposited in a deposit account, etc. can be seen as a donation

The burden of proving the special circumstance that the deposit in the name of the decedent was withdrawn and used in repayment of the loan obligation under the name of the plaintiff or was paid as the purchase price of real estate was presumed to have been donated, and that the tax authority's disposition is legitimate on the ground that there is no objective evidence.

The contents of the decision shall be the same as attached.

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The judgment of the first instance is revoked. On February 6, 2007, the Defendant imposed KRW 520,179,000 of the inheritance tax on the Plaintiff Lee Il-○, Kim Il-hee, Kim Il-hee, Kim Il-hee, Kim Il-hee, and Kim Il-young on the same day, imposed KRW 113,40,00 of the gift tax on the Plaintiff Kim Jong-Un on the same day, and imposed KRW 18,126,350 of the gift tax on the Plaintiff Kim Il-tae on the same day, respectively.

1. A part citing a judgment of the first instance;

The court's reasoning for this case is as follows: (a) added the judgment on the plaintiffs' argument as stated in Paragraph (2); (b) added the judgment on the second 15th of the judgment of the court of first instance; (c) as the plaintiff Lee○○ and his children; and (d) as the third 8th of the judgment; (c) as the "Gimununununununununununununi", "6 December 2998" as "6 of the sixth 1st 1998; and (d) "the fact remittanceed" as "the 16th 14th 9th 16th 16th 16th 16th 16th 16th 2," and "the increase in the 16th 16th 16th 2nd 2nd 15th 2nd 2nd 15th 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 201st 3th 20.

2. Additional determination

With regard to the amount of the issue ① amount, the Plaintiffs asserted that, inasmuch as the decedent, who had already borne a considerable amount of debt, was unable to obtain a loan due to the restriction on loans to the elderly in the financial sphere, the Plaintiffs obtained a loan under the name of the Plaintiff Kim Jong-young, who had registered as his business in the interesting country life insurance on December 1998, and that part of the loan repaid the amount of KRW 11 billion to the YY on December 26, 1998.

In light of the above argument, Gap's testimony No. 42-1 (written statement of ○○○○○'s preparation) and Gap's evidence No. 46 (written confirmation of ○○○○○'s preparation) as well as the testimony of Kim○○'s witness of the trial party, such as multi-level circumstances, i.e., ① Kim○'s testimony falls short of objectivity with the decedent's book, ② Kim○'s statement prepared on July 3, 2008, which was prepared on July 3, 1994, was drank upon the request of the deceased for the first time. It should naturally be humiliated, but it is not consistent with the plaintiffs' statement of 00 million won since it did not have cash at the time of 194,000,000 won, which was written on 14 billion won by the defendant's statement that ○○○○'s 6-1,000,000 won was written on 194.26.4 billion.

3. Conclusion

Therefore, the judgment of the court of first instance is just, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.