증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B (Out of March 24, 201, when entering into an immediate pension insurance contract with Samsung Life Insurance Co., Ltd. and lump-sum payment insurance premium of KRW 1 billion, KRW 2 billion, lump-sum payment insurance premium of KRW 2 billion, and KRW 2 billion, lump-sum payment insurance premium of KRW 3,000,000 with Alurian Life Insurance Co., Ltd. (hereinafter “instant immediate pension insurance contract”), designated the insured as the contractor and the beneficiary as C (C’s father), and paid KRW 5,000,000,000 in total immediately after entering into the contract.
B. On April 14, 2011, B changed “contractor” of the instant immediate pension insurance to D (the Plaintiff’s mother), and “beneficiary” to the Plaintiff.
(hereinafter “instant donation”). C.
On June 28, 2011, the Plaintiff deemed that the instant immediate pension insurance constitutes “right to receive a regular payment” under Article 65(1) of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) and Article 62 of the Enforcement Decree of the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 26960, Feb. 5, 2016), and assessed the value as KRW 3,822,190,815 in total as KRW 4,122,190,815 in value of donated cash received from B, and reported KRW 1,864,506,627 in value of donated cash.
1) On July 11, 2013, the head of the sericultural Tax Office rendered a decision revoking the pertinent disposition on the ground that D appears to be a nominal contractor on the ground that D appears to be a nominal contractor on December 2, 2014, as it donated KRW 5 billion to D, D deemed that D donated the right to receive a regular payment, and that D notified D of gift tax amounting to KRW 3,516,750,00 and KRW 731,53,667.
E. 1) On February 2, 2015, the Defendant assessed the value of the immediate pension insurance in this case as “five billion won of paid-in premium” and notified the Plaintiff of KRW 2,057,940,185 of the gift tax. 2) The Tax Tribunal made a decision on January 25, 2016.