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(영문) 서울행정법원 2015.12.11 2015구합3638 (1)

증여세부과처분취소

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. 1) Seoul Jongno-gu Seoul and above ground buildings (hereinafter above land and buildings) are collectively referred to as “instant building”.

As to the sales contract, on February 20, 2008, a sales contract consisting of the seller C, the Plaintiff, the total purchase price of KRW 2.5 million, the down payment of KRW 2.5 million, the remainder of KRW 250 million, and the remainder of KRW 2.3 billion (hereinafter “the sales contract of this case”).

(2) On January 9, 1998, the Plaintiff’s father D established a F organization together with the Plaintiff’s mother E, etc. on February 9, 1998, he/she concurrently serves as the general director and as the president of Seoul Branch, and has exercised the final approval authority for the disbursement of funds.

D paid the said seller C the sum of KRW 250 million on February 20, 2008, and the said remainder of KRW 2.3 billion on February 25, 2008, respectively, to the said seller C with the funds of the F organization.

(D) On February 20, 2008, on the date of the instant sale as of February 20, 2008, a donation contract was prepared by the donor “D,” donee “Plaintiff,” and “2,390,000 won out of the purchase price of the instant building,” and on May 20, 208, the head of the tax office having jurisdiction over filing a report on the tax base of gift tax in the name of the Plaintiff in the name of the Plaintiff and issuing an amended gift tax (the above KRW 2.39,90,000,000,000,000,000 won, 764,064,634, and hereinafter “Gift tax return”).

b) On February 26, 2008, the following day after the Plaintiff’s ownership transfer registration was completed with respect to the instant building, the Plaintiff’s seal impression stamp is affixed to both the above gift agreement and the gift tax return. The national bank account (hereinafter “national bank account”) was opened in the name of the Plaintiff on February 26, 2008.

2. As to the instant building, the obligor on April 22, 2008 to the National Bank.