Busan High Court-2018-Nu-10050 ( November 14, 2018)

(In the case of application of the presumption of donation of funds to acquire property under Article 45(1) of the Inheritance Tax and Gift Tax Act, there is a taxpayer to prove that there is any proof of counter-proof.

(b)In the event a person without a certain occupation or income does not have the source of funds sufficient to obtain the said property from the person without such occupation or income, and his lineal ascendant or spouse, etc. is deemed to have received the said funds from the person having such ability to obtain the said property.

Article 45 of the Inheritance Tax and Gift Tax Act: Estimated donation of funds for acquiring property

Supreme Court Decision 2018Du66326

Prosecution ○

○ Head of tax office

Busan High Court (Chowon) Decision 2018Nu10050 Decided November 14, 2018

2019.04.05

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent