증여세부과처분취소
1. The Defendant imposed a gift tax of KRW 48,30,630 on the Plaintiff on February 1, 2014, KRW 35,193,965, which was imposed by the Plaintiff on the Plaintiff on February 1, 2014.
1. Details of the disposition;
A. On October 9, 2012, the Plaintiff’s outer mother B concluded an immediate pension insurance contract with Samsung Life Insurance Co., Ltd. (hereinafter “Tsung Life”) and the contractor, and the beneficiary themselves, and paid KRW 500 million of the insurance premium.
(B) As follows: Samsung Life Insurance Co., Ltd. (temporary payment) expected to receive monthly pension insurance premium for the type of product named in the name of the product (temporary payment) and KRW 1,578,831,000 on the 30-year maturity of the Samsung Life Insurance Co., Ltd. (1. 9, October 2014) (1. 50 million on the 30-year maturity of the inheritance pension type (1. 9, October 2014)
B. The instant insurance contract consists of “principal insurance” and “special agreement for guarantee of principal contract”. Specifically, it consists of a survival pension (the receipt of a certain amount of pension on the relevant day every month during the insurance period from one month after the date of commencement of guarantee only), death insurance (the amount of guarantee when the insured died during the insurance period shall be paid at the time of death of the insured and the amount of accumulation of pension contracts at the time of death under the special agreement for guarantee of principal) and maturity insurance (the amount of accumulation of pension contracts shall be paid where the insured lives until the expiration of the insurance period).
C. On October 25, 2012, B changed the policyholder of the instant insurance contract, the pension beneficiary, and the maturity beneficiary to the Plaintiff.
On November 28, 2012, the Plaintiff deemed that “the right to receive a regular payment” (hereinafter “the right to receive a regular payment”) is donated from B as prescribed by Article 65(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter “Gift”) and Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”), and reported the value of the instant insurance at KRW 343,989,210, the Plaintiff assessed the value of KRW 61,73,470 as gift tax.
E. As a result of the investigation of the insurance of this case, the defendant is "change of the policyholder and beneficiary" concerning the insurance of this case before the commencement of the pension.