증여세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. As the instant lawsuit within the scope of trial in this Court, the Plaintiff A revoked the imposition of gift tax in 2006 and 2007 as of July 6, 2012, and the Plaintiff B sought revocation of the imposition of gift tax in 2006 and 2007 as of July 9, 2012. The court of first instance revoked the imposition of gift tax in 2006 and 740,348,142 of the imposition of gift tax in 2006 as to the Plaintiffs and dismissed each of the remaining claims.
Therefore, since only the defendant appealed, this Court's judgment is limited to the portion exceeding 740,348,142 won among the disposition imposing gift tax for the year 2006, which was appealed against the defendant, and whether the disposition imposing gift tax for the year 2007 is legitimate.
2. Basic facts
A. On September 28, 2006, Plaintiff B entrusted the trust of the company’s shares of 100,000 Esteex Co., Ltd. and 62,000 shares of the same company on December 14, 2007 (hereinafter “instant shares”).
The above C died on May 28, 2010, and the plaintiff A is the sole heir of C.
B. In relation to the title trust of the instant shares, the Defendant deemed that Plaintiff A succeeded to the donee’s tax liability due to inheritance pursuant to the provisions on deemed donation of title trust under Article 45-2 of the Inheritance Tax and Gift Tax Act, and notified Plaintiff A of KRW 752,437,80 of the gift tax in 2006 and KRW 800,235,050 of the gift tax in 2007 (hereinafter “instant first disposition”) on July 6, 2012 (hereinafter “instant first disposition”), and Plaintiff A of the tax liability within the scope of the property value inherited, as calculated by the Defendant, that Plaintiff A’s inherited property value is KRW 740,348,142.
C. In addition, the Defendant deemed that Plaintiff B is a donor and is jointly and severally liable with Plaintiff A to pay the gift tax on July 9, 2012, and that “the notice of designation of joint and several tax liability and the notice of tax payment of KRW 752,437,80 of the gift tax in 2006, and KRW 800,235,050 of the gift tax in 207” is “the instant second disposition,” and “the instant first and second dispositions,” respectively.