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Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-18973 ( October 17, 2014)
Title
As long as the deposit in the name of a donor is withdrawn and the deposit is revealed to have been made with the account in the name of the plaintiff, such deposit is presumed to have been donated to the plaintiff.
Summary
As long as the bank account in the name of a person recognized as a donor by the tax authority is withdrawn and deposited in the account in the name of a taxpayer is revealed, such deposit is presumed to have been donated to the taxpayer. Thus, barring any special circumstance that such withdrawal of deposit and deposit in the name of a taxpayer are conducted for the purpose other than donation, it is necessary to verify such deposit.
Pursuant to the Ordinance of the Ministry of Health and Welfare;
Related statutes
Article 41-4 of the former Inheritance Tax and Gift Tax Act
Cases
2014Du3327
Plaintiff
EO
Defendant
O Head of tax office
Imposition of Judgment
March 31, 2014
Text
1. All appeals are dismissed.
Of the costs of appeal, the costs of appeal between the plaintiffs and the defendant OO chief shall be borne by each party, and the costs of appeal between the plaintiffs and the defendant O chief of the Seoul Special Metropolitan City OO
Reasons
All of 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 are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided