수증자에게 특별한 직업이나 재력이 없으나 그 직계존속에게 증여할 만한 충분한 재력이 있는 경우, 구 상속세법시행령 제41조의5 소정의 '재산을 자력으로 취득하였다고 인정하기 어려운 경우'에 해당하는지 여부(적극)
In a case where the donee does not have a special job or wealth, but has enough money to give a gift to the immediate successor, whether it falls under the "cases where it is difficult to recognize that the property was acquired on his/her own" as prescribed by Article 41-5 of the Enforcement Decree of the former Inheritance Tax Act (affirmative)