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Case Number of the immediately preceding lawsuit
Daejeon High Court Decision 2014Nu10187
Title
Since the money withdrawn from the parent's account was deposited to the plaintiff through the parent's account, it constitutes a donation to the plaintiff by the parent's parent.
Summary
(A) The disposition imposing gift tax is legitimate by deeming that the money withdrawn from the parent-friendly account was acquired by the Plaintiff, since the money was deposited into the account of the farm operated by the Gu, and was deposited into the friendship through the employee and deposited into the Plaintiff again.
Related statutes
Gift Tax Act
Cases
Supreme Court Decision 2014Du37597
Plaintiff-Appellant
KimA
Defendant-Appellee
Head of Busan District Tax Office
Judgment of the lower court
Daejeon High Court 2014Nu10187
Imposition of Judgment
May 22, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The argument does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted or accepted.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.