증여세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, B, C, and D are children of the deceased E (Death on June 15, 2012, hereinafter “the deceased”).
B. On December 12, 2012, the Plaintiff completed the inheritance tax return, such as filing a report on the value of inherited property at KRW 255,00,00,00 with the value of inherited property of the Daegu-gu Fran-gu, Daegu-gu, 192 square meters inherited from the Deceased, 42/154 equity among G 430 square meters, H large scale 83 square meters, and F and G-based buildings (hereinafter “instant real property”).
C. From August 3, 2015 to September 9, 2015, the director of the tax office having jurisdiction over the Plaintiff’s domicile reported the following: (a) on January 13, 2004, the amount of KRW 200,000, transferred from the Plaintiff’s account to the Plaintiff’s account (hereinafter “instant money”) was deemed as the money that the Deceased donated to the Plaintiff; and (b) the director of the tax office having jurisdiction over the Plaintiff’s domicile was notified to the head of the Seocho-gu Tax Office.
Accordingly, on December 4, 2015, the head of Seocho Tax Office rendered a disposition imposing gift tax of KRW 59,032,80 (including additional tax) on the Plaintiff (hereinafter “instant disposition of gift tax”).
E. Meanwhile, the head of the Defendant North Daegu District Tax Office further confirmed that the deceased donated the sum of KRW 559,861,813 in cash to B, C, and D around 2004 and around 2006, and that the real estate of this case was sold KRW 848,050,00 to J and K on September 14, 2012, together with the amount of KRW 112/154 out of KRW 430 square meters in Daegu-gu G, Daegu-gu, and that the real estate of this case was sold to J and K for KRW 848,050,00. The tax base of the inheritance tax reported by the Plaintiff was 759,861,813 won in total of the money donated to the deceased from the deceased and the sales amount of the real estate of KRW 466,979,581 in total, including the amount of KRW 250,000 in total,00,000 (the inheritance tax base of this case is 2154.).
F. The Plaintiff is dissatisfied with the disposition of this case to the Tax Tribunal on February 25, 2016.