[증여세등부과처분취소][공1984.12.15.(742),1867]
The starting point of counting the statute of limitations of rights of the State for the purpose of collecting gift taxes at the time of enforcement of the former Inheritance Tax Act (amended by Act No. 3474, Dec. 31, 198
If the date of donation is January 25, 1977, when the State can exercise its right to collect the gift tax from the above donation, the term "the time when the State can exercise its right to collect the gift tax" is reasonable to regard the kind, quantity, price, etc. of the gift property under Article 20 of the Inheritance Tax Act (amended by Act No. 3474, Dec. 31, 1981) which was in force at the time of the above donation as from April 25, 197, which was the day following the lapse of three months from the date of donation, as the period for which the Government should report the kind, quantity, and price, etc. of the gift property to the Government. Thus, the State's right to collect
Article 27(1) of the Framework Act on National Taxes; Article 20 of the former Inheritance Tax Act (amended by Act No. 3474 of Dec. 31, 1981); Article 34-5 of the former Inheritance Tax Act (amended by Act No. 3474 of Dec. 31, 1981)
Supreme Court Decision 82Nu223 Delivered on September 27, 1983
[Judgment of the court below]
Head of Tax Office
Daegu High Court Decision 83Gu173 delivered on June 26, 1984
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
As determined by the court below, if the date on which the plaintiff donated 18,716,00 won to the non-party is 18,716,00 won or more on January 25, 1977, the time when the plaintiff can exercise the State's right to collect the gift tax pursuant to the above donation means the time when the plaintiff can exercise its right to collect the gift tax pursuant to Article 20 of the Inheritance Tax Act (amended by Act No. 3474, Dec. 31, 1981), which was in force at the time of the above donation, shall be deemed as from April 25, 197, the day following the lapse of 3 months from the date on which the gift certificate was to be reported to the Government, and the right of the State to collect the gift tax was extinguished after the lapse of April 24, 1982. The judgment below is just and there is no error of law as pointed out in the theory of lawsuit. Therefore,
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kang Jin-young (Presiding Justice)
The judges of the Supreme Court shall be reappointed to the judge of the Supreme Court who is unable to name as an overseas business trip.