Seoul Administrative Court 2012Guhap18677 (2013.04)

Unless there are special circumstances, any money in the joint name account is in quasi-joint-ownership or completion-ownership relationship among the joint names.

(As in the judgment of the court of first instance) Since only some of the co-owners contribute money to the joint account cannot be deemed as the owner of the joint account, it is reasonable to deem that the money in the joint account is in a quasi-joint-joint-ownership or quasi-construction-ownership relationship, barring any special circumstance, and that the money in the joint account is owned by 1/2 each, unless there are special circumstances.

Article 47 of the Inheritance Tax and Gift Tax Act

2013Nu4912 Revocation of imposition of gift tax

United StatesA

The Director of Gangnam District Office

Seoul Administrative Court Decision 2012Guhap18677 decided January 4, 2013

September 24, 2013

October 18, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of the gift tax (including additional tax) on July 14, 2004 against the Plaintiff on March 8, 201 and the imposition of the OOO(including additional tax) on September 30, 209 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.