Suwon District Court-2015-Guhap-70257 ( November 09, 2016)

The fact that the source of the fund to acquire real estate is not the nominal owner but the other spouse is not the nominal owner may be deemed to have been donated by the nominal owner.

(1) As stated in the judgment of the court of first instance, if the source of the acquisition fund of real estate was established by a person who is not the nominal owner, the nominal owner may be deemed to have received a donation from the spouse, and the fact that the said real estate is not deemed to have been donated due to a title trust, shall be attested by the taxpayer

Presumption of donation of property transferred to the spouse, etc. under Article 44 of the Inheritance and Gift Tax Act

Seoul High Court 2016Nu82739 Revocation of Disposition of Imposing Gift Tax

AA

00. Head of tax office

on 06 October 07, 2017

on October 21, 2016

1. The plaintiff's appeal is dismissed.

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

Cheong-gu Office

The judgment of the first instance shall be revoked. The defendant's disposition of imposing gift tax of KRW 550,703,40 on the plaintiff on January 1, 2015 shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this Court are as follows, and therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, as well as Article 8(2) of the Administrative Litigation Act.

○ 7 pages 10 from April 9, 2010 to 14 shall be as follows.

Even if 600 million won deposited in the Plaintiff’s Han Bank account on April 9, 2010 received from 00 as alleged by the Plaintiff, such deposit alone is insufficient to recognize that the Plaintiff borrowed the above money from 00, and there is no other evidence to acknowledge it.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.