증여세부과처분취소
1. On November 13, 2013, the Defendant revoked the imposition of gift tax and additional tax as shown in the attached Form that the Plaintiff rendered.
2...
1. Details of the disposition;
A. On September 8, 2010, the Plaintiff acquired land B or C and building on the ground (hereinafter “instant real estate”) at KRW 7.4 billion.
B. On November 15, 2013, the Defendant: (a) deemed that the Plaintiff donated KRW 2,050,000,000 among the repayment funds for the instant real estate acquisition and loan for acquisition from D, the spouse, and determined and notified the Plaintiff of KRW 581,931,00 in total as gift tax and penalty tax.
(hereinafter referred to as "disposition of this case"). The content amount of the gift tax and additional tax on August 20, 2010: 20, 490,000,000 245,000,000 on August 23, 2010; 660,000, 30,0000, 330,000, 330,000, 138, 138,000, 2008, 1308, 2006, 130, 2008, 200, 300, 2005, 106, 300, 200, 2000, 50,000, 250,000, 250,000, 250,005, 2005, 2000, 2005, 2010
2. Whether the instant disposition is lawful
A. On April 24, 2002, the Plaintiff and D jointly purchase land and ground buildings including Gangnam-gu Seoul on April 24, 2002 (one half of each ownership; hereinafter “instant jointly-owned real estate”).
) The lease income from the above real estate was deposited and managed in the account in the Plaintiff’s sole name (the lease income has been reported to each party’s own income; hereinafter “rental income management account”).
(2) The process of concluding a sales contract for the instant real estate is as follows.
① On August 20, 2010, the Plaintiff and D paid KRW 490 million out of the down payment KRW 740,000,000,000, after concluding a sales contract under the joint name of the husband and wife.
(A) On August 23, 2010, the Plaintiff received the receipt of the vice joint name. The remainder of the down payment on August 23, 2010.