증여세부과처분취소
1.The judgment of the first instance shall be modified as follows:
The defendant imposed tax on the plaintiff on September 7, 2009 by annexed Form 1.
1. Details of the disposition;
A. The Seoul Dong District Prosecutors' Office confirmed that B paid USD 400,000 to the Plaintiff on August 4, 2005, and May 12, 2006, each of which was notified to the director of the Central District Tax Office, and notified the director of the Central District Tax Office of Jungbu District Tax Office of this fact. After conducting a tax investigation on the Plaintiff's source of funds from the Plaintiff's overseas acquisition assets, etc. from October 21, 2008 to January 22, 2009, the Plaintiff received a notice of the payment of each of the money in the name of the Plaintiff in the attached Table 1 (hereinafter "attached Table 1") on nine occasions from August 4, 2005 to November 7, 2007 from August 4, 2005.
B. On September 7, 2009, the Defendant imposed the Plaintiff a total of KRW 1,007,087,780 on each gift tax indicated in the “determined Tax Amount” column of the attached Table 1 on the Plaintiff on September 7, 2009.
C. On October 8, 2009, the Plaintiff filed a request for review against the instant disposition with the Commissioner of the National Tax Service, but was dismissed on June 7, 2010.
On the other hand, on November 30, 201, the Defendant revoked ex officio the imposition of gift tax on the items listed in the table No. 3 attached Table 1, and issued a corrective disposition to increase or decrease the amount of gift tax on the items listed in the table Nos. 4 through 9 attached Table 1, as stated in the “amount of corrected tax on November 30, 201”.
【Unsatisfyal grounds for recognition】 Insatisfy, Gap evidence 52, Eul evidence 53-1 through 8, Eul evidence 1-1 through 9, Eul evidence 3-1, Eul evidence 9-1 and Eul evidence 9-2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff alleged that the Plaintiff received each amount indicated in the “amount” column from B as of the date indicated in the “date of payment” column of attached Table 1 from B, but such amount is identical.