상속가산세 부과처분 취소 청구의소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. On December 30, 2003, B, the Plaintiff’s mother B, in advance, donated each gift (hereinafter “instant four lots of land”) each of the 1/4 shares and 1/3 shares of the entire area of 1,633 square meters and 600 square meters in Gwangju Northern-gu D, Gwangju Northern-gu, and the Plaintiff’s wife E, the Plaintiff’s wife, F, and G, each of the 600 square meters in size in the above D field, and 2,386 square meters in H, and 1/3 shares in each land of 1,336 square meters in advance, and 1/36 square meters in each of the above four lots of land (hereinafter “instant donated property”). The Plaintiff, E, F, and G paid gift tax accordingly.
B. Upon the Plaintiff’s death on March 16, 2006, the Plaintiff calculated the taxable value of the instant donated property at KRW 1,809,946,50,000 without adding the value of the instant donated property, and did not file a report on the taxable value and tax base of the inherited property by determining that the taxable value of the instant donated property falls short of the inheritance tax base.
C. On December 27, 2006, the Defendant: (a) calculated the taxable value of the Plaintiff’s inherited property at KRW 109,010,200; and (b) determined that the amount falls short of the inheritance tax base.
On September 1, 2013, the Commissioner of the National Tax Service of the Defendant ordered the Defendant to correct the inheritance tax by adding the value of the instant donated property to the taxable value of inherited property, which is an audit and cadastral record on the determination that the tax base is insufficient. Accordingly, the Defendant calculated the tax base by adding the value of the instant donated property for which a report is omitted to the taxable value of inherited property. On October 1, 2013, the Defendant corrected and notified the Plaintiff of KRW 218,670,50, additional tax on negligent return, KRW 43,734,110, additional tax on negligent return, KRW 168,726
(hereinafter referred to as “each disposition of this case”). E.
On January 10, 2014, the Plaintiff dissatisfied with each of the dispositions of the instant case and filed an appeal with the Tax Tribunal on January 10, 2014, the Tax Tribunal dismissed the appeal on April 25, 2014.
[Ground of recognition] Facts without dispute, and evidence Nos. 1 through 3 are numbers.