Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2010Guhap9167 ( November 26, 2010)
Case Number of the previous trial
early 209west2738 ( November 23, 2009)
Title
The provision of security shall be revoked in its entirety because it has been granted credit for monetary loans, but it falls under the donation, but there is no data to calculate the value of donated property.
Summary
(1) If the father (as with the judgment of the court of first instance) enables the children to obtain a loan by taking his own term deposit as security, the father’s credit was granted for the loan of money by allowing the children to use the security value of the term deposit for a certain period, and constitutes a donation of profits from the provision of services, but the disposition of imposition is revoked in full as there is no data to calculate the value
Related statutes
Article 2(3) of the Inheritance Tax and Gift Tax Act;
Article 31(1) of the Inheritance Tax and Gift Tax Act
Cases
2011Nu527 Revocation of Disposition of Imposition of Gift Tax
Plaintiff, Appellant
Gyeong-gu
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2010Guhap9167 Decided November 26, 2010
Conclusion of Pleadings
June 1, 2011
Imposition of Judgment
June 29, 2011
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s imposition of each gift tax on March 3, 2009 against the Plaintiff is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasons for this court ruling are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.