부동산 교환은 거래관행상 정당한 사유가 있어 증여추정이 번복됨[국패]
Ulsan District Court 2010Guhap3026 (201.06.01)
National Tax Service Review Donation 2010-0067 ( October 11, 2010)
Exchange of real estate is reversed for justifiable reasons of transaction practice.
Even if there is a difference between the market price of the property acquired by the plaintiff and its price on the face under the exchange contract, this difference cannot be presumed to have been donated because there is a justifiable reason under the transaction practice, or the presumption of donation is reversed because it is recognized that there was no intention to give a donation. Therefore, the disposition of taxation is unlawful.
2011Nu2163. Revocation of revocation of disposition imposing gift tax, etc.
XX Kim
Head of Donggsan Tax Office
Ulsan District Court Decision 2010Guhap3026 Decided June 1, 2011
November 4, 2011
December 9, 2011
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of gift tax of KRW 18,244,220 against the Plaintiff on July 1, 2010 shall be revoked.
2. Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.
The reason is the same as the part of the reasoning of the judgment of the court of first instance, and this is cited.
Therefore, considering the details and contents of the transaction between the Plaintiff and the PPC, and the benefits that the PPC may obtain, the conclusion of the judgment of the first instance, which received the Plaintiff’s claim seeking the revocation of the instant disposition, is justifiable, on the grounds that the Plaintiff cannot be deemed to have acquired the JP’s land at a significantly lower price than the market price without justifiable grounds. Accordingly, the Defendant’s appeal is dismissed as it is without merit.