Seoul High Court 2015Nu35996 ( January 14, 2016)

(1) If, unless it is presumed that the donation has been made, the taxpayer who claims that there has been any other purpose than the donation must prove that there has been any other purpose.

(C) In light of the above legal principles, the court below erred by misapprehending the legal principles on the presumption of good faith, and by exceeding the bounds of the principle of free evaluation of evidence, the court below erred by misapprehending the legal principles on the presumption of good faith.

Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act

2016Du34103 Revocation of Disposition of Imposition of Gift Tax

Z Kim

YThe director of the tax office

original adjudication determination

Seoul High Court Decision 2015Nu35996 Decided January 14, 2016

January 14, 2006

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.