증여세등부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance, except for the cases cited or added as follows 2 and 3. Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Details of the alteration;
A. The reasoning of the judgment of the first instance court is "3. Determination item" B.
The part of “(3) 300 million won of the Plaintiff’s H on December 2, 2010 to the bank account of each F (J)” (3 7,8) in this paragraph shall be read as “the Plaintiff’s e-mail H on December 1, 2010 to the bank account of each F.”
B. The reasoning of the judgment of the first instance court is “3. Determination Items” B.
The part “I” from January 3, 201, 201, the following day after G and H paid the money to the Plaintiff (4,5,6) in the paragraph “I shall apply “I” as “from January 3, 2011, the following day after G and H paid the money to the Plaintiff.”
3. The reasoning of the judgment of the court of first instance is "3. Determination item" (C).
If it is acknowledged that G, etc. were to be added at the end of paragraph (5) that the Plaintiff gave KRW 1 billion to the Plaintiff, it is reasonable to deem that the said money is a donation to the Plaintiff unless it is proved with respect to the nature of the said money (see Supreme Court Decision 96Nu3272, Feb. 11, 1997). However, if it is proved that the Plaintiff asserted that the said money was paid to I as the transfer price to C, and that the Plaintiff and the founder of C, etc. in fact, were changed from I’s common name to I and transferred KRW 8,333,400 to G, etc. twice a month, the burden of proving that there is no relationship with C, a tax authority, with the burden of proving that there is no relation to the transfer of KRW 1 billion,000,000 delivered to G, etc. under the principle of burden of proof.
한편, G, H가 원고에게 10억 원을 증여하였는지 판단하기 위하여는, 원고가 C치과의 공동개설자의 지위에서 �퇴한 것을 어떻게 평가할 것인지, I이 L의 계좌에 송금한 돈을...