Seoul High Court 2015Nu57286 (Law No. 18, 2016)

Tax Tribunal 2012Seoul Office021 ( October 07, 2013)

(C) Whether a donation is made in a case where a spouse’s deposit is withdrawn between husband and wife and the other spouse’s deposit account under the name of the other spouse.

(C) In light of the empirical rule, the tax authority must prove that the Plaintiff was transferred free of charge to the other spouse, on the sole basis of the fact that the money transferred to the account transfer between the spouse and the other spouse may have a variety of causes such as simple convenience of community life, etc.

Article 2 of the Inheritance Tax and Gift Tax Act; Article 44 of the Inheritance Tax and Gift Tax Act

2016Du41590 Revocation of Disposition of Imposition of Gift Tax

United StatesA

Head of Mapo Tax Office

Seoul High Court Decision 2015Nu57286 Decided May 18, 2016

August 24, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as