증여세부과처분취소
1. The judgment of the court of first instance is modified as follows.
Among the instant lawsuits, the gift tax on the donations made on July 7, 2008 shall be levied.
1. Details of the disposition;
A. 1) The Plaintiff’s type B, the Plaintiff’s type of real estate, was the one who owned 2,476 square meters in Gyeong-gun, Chungcheongnam-do. (2) The said land was replaced by 1,007 square meters in Nam-gu and E parking lot 1,142.7 square meters in total (hereinafter “the instant real estate”), according to the Land Readjustment and Rearrangement Project on October 23, 2007, pursuant to the Land Readjustment Project Act.
B. The establishment and termination of the instant right to collateral security (1) on May 4, 2005, with respect to the instant real estate as follows: (a) KRW 700 million with the maximum debt amount; (b) the debtor; (c) the debtor; and (d) the debtor; and (c) the mortgagee F, with respect to the instant real estate, the establishment and termination of the instant right to collateral security (hereinafter “F-mortgage”).
(2) As to the instant real estate on March 20, 2006, the registration of creation of a mortgage was completed in G on the grounds of the mortgage contract concluded on March 17, 2006 with the maximum debt amount of KRW 300 million, the debtor, the plaintiff, and the mortgagee G.
(C) On May 26, 2008, the registration of the establishment of the instant real estate was cancelled on July 3, 2008 on the ground that the registration of the establishment of the collective security right of G was terminated on July 7, 2008, and on March 10, 2009, F’s registration of the establishment of the collective security right of G was cancelled on the ground that the registration of the establishment of the collective security right of G was terminated on March 10, 2009. (C) The Defendant’s instant disposition 1) B was changed on May 26, 2008 to H Co., Ltd., the representative director of G (hereinafter “H”); (hereinafter “the trade name was changed on July 22, 2008”); (hereinafter “H”); and (5) completed the registration of the establishment of the instant real estate on May 30, 2008.
2 B reported the transfer income tax on the instant real estate and did not pay it, and the Daegu Director of the Regional Tax Office conducted a tracking investigation on the transfer price of the instant real estate.
As a result, G’s right to collateral security was terminated on July 7, 2008 with repayment of KRW 300 million for secured debt, and F’s right to collateral security was terminated on March 10, 2009 with repayment of KRW 619,734,125.