증여세 및 상속세 부과처분취소
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 October 30, 201, Plaintiff A and C’s reference (hereinafter “the decedent”) died, and Plaintiff B is the spouse of Plaintiff A.
The plaintiff A and C, who are co-inheritors, reported and paid KRW 2,062,00,000 of inheritance tax by making the value of inherited property 6,086,00,000 within the inheritance tax reporting deadline.
B. From August 1, 2012 to December 8, 2012, the Central Regional Tax Office: (a) conducted a tax investigation related to the death of a decedent; (b) the Defendant, based on the result of the said tax investigation, deemed that Plaintiff A received a gift in advance, totaling KRW 3,904,871,986 before the decedent’s birth, and notified the said Plaintiff of KRW 2,208,885,860 of gift tax and KRW 682,732,140 of inheritance tax; and (c) the Plaintiff (a) deemed that Plaintiff B received a gift in advance, totaling KRW 1,874,818,968, and accordingly, notified the said Plaintiff of KRW 974,317,250 of gift tax.
C. The Plaintiffs appealed and raised an objection on February 18, 2013. On May 31, 2013, the Deputy Director of the Central District Tax Office partially accepted the Plaintiffs’ objection and rendered a decision to revoke part of the gift tax or inheritance tax against the Plaintiffs.
The Plaintiffs again filed an appeal with the Tax Tribunal on September 3, 2013 on the revoked portion. On August 11, 2014, the Tax Tribunal dismissed the Plaintiff B’s appeal on August 11, 2014. However, on Plaintiff A’s appeal, the Tax Tribunal rendered a decision to re-examine the amount of KRW 1,003,449,839 out of the amount of money as a prior donation.
After the defendant conducted a reinvestigation according to the above decision of the Tax Tribunal, on October 13, 2014, the amount of KRW 1,003,449,839 as well as KRW 4,700,00,00 for additional KRW 1,008,149,839, the defendant decided to reduce part of the gift tax and inheritance tax equivalent to the above amount by deeming that the plaintiff did not have received a prior donation. The defendant made a decision to reduce the gift tax and inheritance tax corresponding to the above amount on November 26, 2015, on the ground that the sum of KRW 3,200,000, which was deposited from the account of the deceased on November 26, 2015, cannot be deemed to have been attributed to the plaintiffs.