증여세부과처분취소의 소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On December 1, 2012, Plaintiff A acquired the purchase price of KRW 891,500,000 from Songpa-gu Seoul Metropolitan Government C Apartment 509,603 (hereinafter “instant first house”) for KRW 891,50,00.
Plaintiff
On September 3, 2012, A’s cashier’s checks (hereinafter “the instant checks”) of KRW 100 million at the face value, which are listed as internal directors, requested by the FF of E Company E’s internal directors, were deposited into the Plaintiff’s account and used for the payment of the purchase price. From the account under the Plaintiff’s mother G, KRW 10 million on December 10, 2012, KRW 64,500,000 was withdrawn from the account under the name of Plaintiff A’s mother G and used for the payment of the purchase price.
B. On May 27, 2013, the Plaintiffs leased Seocho-gu Seoul Metropolitan Government H apartment 102 Dong 701 (hereinafter “instant second house”) under the name of the Plaintiffs, KRW 930,00,000, and the contract term from August 2, 2013 to August 1, 2015, and resided in the instant second house from August 30, 2013 (hereinafter “instant second house”).
The lease deposit was collected from the account in the name of G to KRW 60 million on May 27, 2013, KRW 100 million on June 27, 2013, KRW 150 million on July 30, 2013, KRW 150 million on July 30, 2013, KRW 100 million on June 28, 2013, and KRW 430 million on July 30, 2013 from the account in the name of Plaintiff B, respectively.
C. On January 6, 2016, the Defendant: (a) received each donation of KRW 164,50,000 from Plaintiff A, and KRW 100,000 from G; (b) paid KRW 100 million from Plaintiff A, KRW 310,00,00 from Plaintiff A; and (c) received each donation of KRW 310,00,00 from Plaintiff B; and (d) imposed each gift tax (hereinafter “each of the instant taxation dispositions”).
[1] Table 1: (a) the account of the amount of gift tax related to the amount of gift tax on the date on which the donee was donated; (b) Plaintiff AD’s account related to the amount of gift tax on the date on which the donee was donated; and (c) the cashier’s checks of KRW 100 million at par value of KRW 100,000,707,900,000,000,000 won for the first house sale of the instant case, G. 10,000,000,545.