A. From September 8, 2008 to July 12, 2011, the Plaintiff is a dentist who operated a dental hospital up to the present day with the trade name of “E” and “a dental clinic operated in Gangnam-gu Seoul Metropolitan Government D, while operating the dental clinic” in Gangnam-gu Seoul Metropolitan Government from September 8, 2008 to July 2, 201.

B. From November 30, 2010 to December 1, 2010, the Defendant determined that the Plaintiff received KRW 700,000,000 from the Plaintiff’s account, who is the Plaintiff’s seat, KRW 300,000,000,000, in total, KRW 300,000,000,00 from the Plaintiff, and that on March 5, 2013, the Defendant notified the Plaintiff of KRW 239,530,50,00, and KRW 80,650,00,00,00 of gift tax on the Plaintiff’s gift ( KRW 70,000,000,000, in total, KRW 30,530,500, and H’s gift ( KRW 30,000, Dec. 1, 2010).

(hereinafter collectively referred to as the "disposition of this case"). 【Ground for Recognition of this case’s Disposition of this case’s absence of any dispute, entry in Gap’s 1, 2, Eul’s 1, 2(including all of the serial numbers), and the purport of the whole pleadings.

2. The Plaintiff asserted that the Plaintiff agreed to receive a settlement amount of KRW 1 billion from G and H as a result of changing C dental clinic to I’s sole founder. The Plaintiff borrowed KRW 1 billion from G and H due to lack of funds, and repaid KRW 8,33,540 to G and H in total, KRW 40 million.

Therefore, the instant disposition, based on the premise that G and H donated KRW 1 billion to the Plaintiff, should be revoked as it is unlawful.

3. Determination

A. Unless there are special circumstances as to the substantial and procedural reason for taxation disposition, the tax authority’s summary of taxation

There is a responsibility to prove the existence of a case and the legality of the procedure.

(See Supreme Court Decision 2006Du6604 Decided February 22, 2007, etc.). B.

Comprehensively taking account of the respective statements in Eul evidence Nos. 5 through 7, the Plaintiff’s accumulated KRW 50 million on November 30, 2010, KRW 700 million on December 1, 2010, and KRW 300 million on December 2, 2010, and KRW 300 million on December 20, 201 by the Plaintiff’s type H deposited into each F’s bank account (J). The said money was transferred to the F’s bank account (K) on December 2, 2010, and was transferred to the Plaintiff’s account. The said money was transferred to the F’s bank account on September 27, 201, KRW 100 million on September 27, 201, and KRW 10 million on December 1, 2011.