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Case Number of the immediately preceding lawsuit
Jeonju District Court-2017-Gu Partnership-2513 (Law No. 30, 2018)
Case Number of the previous trial
Lighting-2017-Lighting-1413,1414 ( October 27, 2017),
Title
It is legitimate to impose inheritance tax and gift tax on deeming that cash has been donated before inheritance.
Summary
It seems that the plaintiff was donated cash from his father and mother, and there is no evidence that the plaintiff was paid the money lent to his parent, so the first imposition of inheritance tax and gift tax is legitimate.
Related statutes
Article 4 of the Inheritance Tax and Gift Tax Act (Article 4 of the Inheritance Tax and Gift Tax Act) Presumption of donation of property transferred to the spouse, etc.
Cases
Gwangju High Court-2018-Nu-1713 ( October 14, 2019)
Plaintiff
B00
Defendant
00 Other 1
Conclusion of Pleadings
November 26, 2018
Imposition of Judgment
2019.014
Text
1. The plaintiff's appeal is dismissed.
2. The appeal shall be borne by the plaintiff.
The judgment of the first instance court on the place of the Gu office and the place of the Gu office of the first instance is revoked. The imposition of KRW 157,575,600 of the gift tax against the Plaintiff on July 1, 2016 and the imposition of KRW 62,03,375 of the inheritance tax against the Plaintiff by the director of the tax office on July 2, 2016 shall be revoked, respectively.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this case is that the court's entry is identical to the entry of the reasons for the judgment of the first instance except for the entry of the account number on the second page of the judgment of the first instance, the "Account Number" in the "Account Number", the "Account Number of the withdrawals" in the "Account Number of the withdrawals", and the deletion of the 9, 5, and 8, and the reasons for the judgment of the first instance. Thus, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.