case where the aggregate of finalized tax amount under the Income Tax Act that are borne by the original transferor and transferee is larger than the gift tax in the case of presumption that the relevant spouse etc. received the donations.
case where the aggregate of finalizedtax amount under the Income Tax Act that are borne by the original transferorand transferee is larger than the gift tax in the case of presumption thatthe relevant spouse etc. received the donations.