Seoul High Court-2017-Nu-41551 ( August 16, 2017)

Property transferred to a lineal ascendant or descendant is presumed to have been donated.

어머니로부터 이 사건 아파트를 대가를 지급하고 매수하였음을 인정할 증거가 없고, 허위로 양도계약서를 작성하고 뺑뺑이 거래를 하였으므로 부정행위 가산세를 부과함은 적법함

Article 44 of the former Inheritance Tax and Gift Tax Act (Presumption of Donation of Property Transferred to Spouse, etc.)

2017Du58540 Revocation of Disposition of Imposing gift tax

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o Head of the Oral Tax Office

December 21, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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.