It cannot be viewed that it was proved that the deceased lent the above money to the plaintiff.

(1) In a lawsuit seeking revocation of a disposition imposing gift tax, the deposit is presumed to have been donated to the taxpayer, as long as it is proved that the deposit in the name of the person who is recognized as a donor by the tax authority is withdrawn and deposited in the name of the taxpayer.

Article 31 of the former Inheritance Tax and Gift Tax Act

Seoul High Court 2015Nu71862 and revocation of detailed gift tax

AA

00. Head of tax office

on October 31, 2016

December 2, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu and purport of appeal

The judgment of the first instance court shall be revoked. The part (including additional taxes) exceeding the amount indicated in the column of "political tax amount" among the disposition imposing gift tax on the plaintiff on December 10, 2013, which the defendant made on the plaintiff on the attached Form 1.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance, except where the deceased prepares a letter of loan No. 6, No. 13 of the judgment of the court of first instance, or “the deceased receives a receipt or a certificate of investment made by the deceased from B to the creditor”, and thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.