증여세부과처분취소
1. The Defendant’s disposition of imposition of gift tax amounting to KRW 94,855,620 against the Plaintiff on June 16, 2014 is revoked.
2...
1. Details of the disposition;
A. B sold the land and building located in Seocho-gu Seoul Metropolitan Government to C on September 1, 2009, and transferred the total of KRW 3.32 million to the Plaintiff’s account (E and F) on September 2, 2009, including KRW 52 million, KRW 81 million on September 24, 2009, KRW 81 million on September 24, 2009, and KRW 199 million on October 12, 2009.
(hereinafter the above KRW 32 million is referred to as “the instant money,” and each of the above accounts is referred to as “each of the instant accounts.” (b)
On June 16, 2014, the Defendant: (a) deemed the Plaintiff to have donated the instant money from B; and (b) determined and notified the Plaintiff of KRW 94,85,620 as gift tax.
C. On September 22, 2014, the Plaintiff filed an objection against the instant disposition with the Defendant, and filed an appeal with the Tax Tribunal on September 22, 2014, but the appeal was dismissed on June 4, 2015.
[Reasons for Recognition] Uncontentious Facts, Gap evidence 2, 3, Gap evidence 7-1, 2, Eul evidence 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion is a settlement amount paid by G while arranging the relationship between the Plaintiff’s claim and the Plaintiff’s claim with G, which is the Plaintiff’s attached, and G was transferred through each of the instant accounts in the name of the Plaintiff. It cannot be said that the Plaintiff did not receive a donation from B, but that the economic value equivalent to that of the amount
Therefore, the instant disposition based on the premise that the Plaintiff received a donation is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. In a lawsuit seeking revocation of the imposition of gift tax, insofar as the deposit in the name of the person who is recognized as a donor by the tax authority is revealed to have been withdrawn and deposited in the account in the name of the taxpayer, such deposit is presumed to have been donated to the taxpayer. Therefore, barring special circumstances, such as withdrawal of such deposit and deposit in the name of the taxpayer, it is necessary to prove it to the taxpayer.