증여세부과처분취소
1. The plaintiff (appointed party)'s appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).
1. The reasoning for the explanation on this part of the disposition is as stated in the pertinent part of the reasoning of the judgment of the first instance (from No. 2nd to No. 7th to No. 17th) except for the case where “836,290,020” in the aggregate of the payment column on July 1, 2013, as “239,625,120,” and this part of the reasoning of the judgment of the second instance is the same as stated in Article 8(2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. The summary of the Plaintiff (Appointed Party)’s assertion is not a donation to the instant issues from D, but a loan is made for the payment of gift tax.
The first Plaintiff (Appointed Party) et al. acquired the ownership of the instant real estate after acquiring the ownership of the instant real estate, and intended to pay gift tax by executing the additional loan to the instant real estate under the existing D name, but failed to accept the Plaintiff (Appointed Party)’s refusal to accept the debt, etc. on the ground that the credit rating of the Plaintiff (Appointed Party) was low. The instant real estate continues to have been leased since November 2012 due to the lack of lease. Since the property of the Plaintiff (Appointed Party) et al. was comprised mainly of real estate, the Plaintiff et al. borrowed money from D, which was inevitably holding surplus funds at the time.
Therefore, the instant disposition, based on the premise that the Plaintiff (Appointed Party) received the donation of the instant issues, is unlawful.
B. (1) In a lawsuit seeking revocation of a disposition imposing gift tax, as long as the deposit in the name of the person who is recognized as a donor by the tax authority is withdrawn, and the deposit in the name of the taxpayer is presumed to have been donated to the taxpayer. Therefore, if there are special circumstances, such as withdrawal of such deposit and the deposit in the name of the taxpayer are made for other purpose than donation, it is necessary to prove such deposit.