Whether the presumption of donation of funds acquired by real estate is lawful

It is reasonable to presume that if a person who has no certain occupation or income does not have the right to receive money sufficient to pay for the pertinent property, and has the right to receive the money as a gift by the lineal ascendant, etc., it shall be presumed that the said money has been donated from the person who has the right to receive

Article 45 of the Inheritance Tax and Gift Tax Act (Presumption of Donation of Funds for Property Acquisition)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

It is so decided as per Disposition by the assent of all participating Justices on the bench, pursuant to Article 429 of the Civil Procedure Act, that the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for

[Seoul High Court Decision 2006Nu17125, April 25, 2007]

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 147,663,200 against the plaintiff on May 2, 2004.

1. Quotation of judgment of the first instance;

The reasons for the court's explanation in this case are as follows: "2.5.21. 2. 2. 2. , 2002. . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 4. .. . . . . . . . . . 4. . . . , 4. 7 , 10 , 10 . . . 4 . . . . . 10 . . . . 5 , 200 . . . 1 . . 4 . . . . . 5 . . . . . . 7. . . . . . . 4 . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . .

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.