증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. On October 12, 201, the circumstances leading up to the disposition and the Plaintiff’s mother’s mother (hereinafter “the decedent”) purchased E apartment 114 Dong 1506 (hereinafter “instant apartment”) in Seoul Special Metropolitan City, Nowon-gu and D in KRW 400,000,00, and completed the registration of ownership transfer for each of the instant apartment 1/2 shares on December 5, 201.
The decedent died on February 14, 2015, and the decedent and F, the birth of the plaintiff, became co-inheritors of the decedent.
On August 5, 2016, when the Plaintiff purchased shares of 1/2 of the instant apartment, the head of the Nowon District Tax Office: (a) deemed that the purchase price of KRW 200,000,000 (hereinafter “the instant acquisition fund”) was donated from the decedent; (b) determined and notified the Plaintiff on August 5, 2016, including the acquisition fund in the taxable value of inherited property; (c) the Defendant deemed that the Plaintiff was donated the acquisition fund from the decedent on December 5, 2011, and determined and notified the Plaintiff of KRW 55,126,90 (including additional taxes) on August 12, 2016, by deeming that the Plaintiff was donated the acquisition fund from the decedent on December 5, 2011.
(hereinafter “Disposition of this case”). / [Grounds for recognition] entry of evidence Nos. 1 and 4 and the purport of the entire pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s decedent’s assertion obtained a total of KRW 70,000 from the National Agricultural Cooperative Federation in 2003 and 2004, and the Plaintiff repaid the above loan obligations on behalf of the decedent on April 12, 2006.
In addition, since 2006, the plaintiff continued to support the decedent while living together with the decedent.
The acquisition amount of this case was only paid by the Plaintiff for the amount of subrogated payment of the above loan obligation, the amount equivalent to its interest, the expenses incurred in supporting the decedent, etc., and not donated.
Therefore, the instant disposition is unlawful.
B. Article 2 of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 11130, Dec. 31, 201) (amended by Act No. 11130) (1)