제3자에 대한 채무를 대물변제 받음으로써 그에 상당하는 이익을 증여받았음[국승]
Seoul Administrative Court 2010Guhap26643 ( October 12, 2011)
Benefits equivalent thereto have been donated by payment in lieu of the debt owed to a third party;
(1) If the Plaintiff received the deceased’s debt from a third party by payment in kind, and received the benefit corresponding thereto, and it can only be found that the facts of taxation are accurately examined, it cannot be said that it would be apparent even if the defect is serious, and thus, it cannot be deemed that the illegal taxation disposition that misleads the deceased of the facts of taxation is null and void as a matter of course.
2011Nu6778 Revocation of Disposition of Imposition of Gift Tax
Thai-ho
Head of Seocho Tax Office
Seoul Administrative Court Decision 2010Guhap26643 Decided January 12, 2011
August 31, 2011
September 28, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. The defendant confirms that each disposition imposing gift tax on the plaintiff on August 17, 2009 as stated in the separate sheet is null and void.
This court's reasoning is identical to the reasoning of the first instance court's judgment, except for the second and fourth parts of the judgment of the first instance, "B.1.5" on November 5, 2007, "C. 5.1.5" on the fourth and fourth parts of the judgment of the first instance, and therefore, it shall be quoted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The first instance judgment is legitimate, and thus, the plaintiff's appeal is dismissed.