증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B is the Plaintiff’s reference, and C is between C and the Plaintiff.
B. C wired 60 million won to the account under B’s name on April 7, 2010, and B again remitted the said day to the account under the Plaintiff’s name.
(hereinafter “instant key issues”). C.
B Deceased on July 15, 2011, the Defendant: (a) conducted an inheritance tax investigation on B from September 16, 2013 to October 31, 2013; (b) determined that B donated the instant key money to the Plaintiff; and (c) issued a disposition imposing gift tax of KRW 9,559,800 on the Plaintiff on December 1, 2013.
(hereinafter “instant disposition”) D.
On February 3, 2014, the Plaintiff appealed against it and filed an appeal with the Director of the Tax Tribunal on June 17, 2014, and was dismissed on March 27, 2015.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 3, 8 through 10, Eul evidence 1 through 4 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The contents of the Plaintiff’s assertion are as follows after the Plaintiff received them from C through B, and then used them for the operating expenses or C of the corporation D (hereinafter “D”) for which C had been the representative director at the time of its delegation by C, and some of the amount used was remitted to B as the daily living expenses of B. Since the total amount used exceeds the key amount of this case, the part of the key amount of this case’s claim was not used for the Plaintiff’s interest, the Plaintiff cannot be deemed to have received a donation from B.
1) On April 9, 2010, Jung-gu E apartment 109 Dong 1202 (hereinafter “Hung-gu apartment”) owned by G on April 9, 2010
As to C, the ownership transfer registration was completed in the future. On the same day, the Plaintiff paid KRW 8,70,000,000,000 for the certified judicial scrivener’s expenses and acquisition tax incurred in relation to the instant source of issue.