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Case Number of the immediately preceding lawsuit
Chuncheon District Court 2010Guhap1307 ( December 09, 2010)
Case Number of the previous trial
National Tax Service Review Donation 2010-0043 (Law No. 28, 2010)
Title
The taxation which is deemed as a deemed donation of insurance money is legitimate.
Summary
(As with the judgment of the first instance court) Insurance mutual-aid contractor is the plaintiff, and the mutual-aid premium is deposited into the termination money of a new installment trust under the name of the husband, and the recipient of the maturity congratulatory money is the plaintiff so long as it is revealed that it is the plaintiff, the disposition that imposed insurance money is donated from
Cases
(Chuncheon)Revocation of revocation of the imposition of gift tax, 201Nu18
Plaintiff and appellant
XX Kim
Defendant, Appellant
O Head of tax office
Judgment of the first instance court
Chuncheon District Court Decision 2010Guhap1307 Decided December 9, 2010
Conclusion of Pleadings
May 18, 2011
Imposition of Judgment
June 29, 2011
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The disposition of imposition of KRW 126,00,000 against the plaintiff on January 18, 2010 by the defendant shall be revoked.
Reasons
The court's explanation about this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.