증여세 부과처분 일부 취소 소송
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
This court's acceptance of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance except for the addition of the following. Thus, this court's acceptance is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
In addition, the Defendant asserts to the effect that even though Plaintiff B received the instant shares from Plaintiff A in title trust, it constitutes an unfair non-declaration report on the cause of gift tax, which constitutes “Plaintiff B received the instant shares from Plaintiff A in title trust,” on the ground that it constitutes an illegal non-declaration report on the fact of cause of gift tax, since it constitutes beyond what was stated differently from the facts by the donor, and the cause was also stated differently from the actual facts.”
The legislative intent of Articles 47-2(2)1 and 47-3(2)1 of the former Framework Act on National Taxes (Amended by Act No. 9911, Jan. 1, 2010) and Article 27(2)6 of the former Enforcement Decree of the Framework Act on National Taxes (Amended by Presidential Decree No. 22038, Feb. 18, 2010) is to make it difficult to find any fact that serves as the basis for calculating the tax base of national taxes or the amount of taxes difficult, or there is any unlawful act such as forging false facts, etc., the tax authority is obliged to impose taxes.
It is difficult to find out the fact and exercise the right of imposition, and it is in the process of imposing heavy sanctions on taxpayers who violate the duty to report the tax base or tax amount in an illegal way.
Therefore, Article 27(2)6 of the former Enforcement Decree of the Framework Act on National Taxes refers to a deceptive scheme or other unlawful act that makes it impossible or considerably difficult to impose and collect taxes, and it does not constitute a mere failure to file a tax return under the tax law or filing a false tax return without attaching the circumstances showing the intention of active concealment. < Amended by Presidential Decree No. 28211, Jul. 2, 2017>