Seoul High Court 2016Nu38039 ( August 16, 2016)

(ps) lack of proof that account transfer constitutes a gift;

According to the facts acknowledged in the relevant civil case, the presumption that the account transfer constitutes a gift has been broken, so the tax authority must prove that the account transfer constitutes a gift, but the lack of evidence to prove that the account transfer constitutes a gift.

Article 13 of the Inheritance Tax and Gift Tax Act

2015Nu61209 Revocation of Disposition of Imposition of Gift Tax, etc.

1. AA;

00 000,000 000 00

2. BB

00 Doo 000 000 Doo 000 00

Plaintiffs (LLC) 00

Attorney 000

1. Aa Tax Director;

2. B. Director of the Tax Office:

Defendants Litigation Performers 000

Seoul High Court Decision 2015Nu61209 Decided July 20, 2016

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by

November 25, 2016