양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 18, 2001, the Seocho-gu Seoul Metropolitan Government Land and Building (hereinafter “the instant real estate”) obtained each ownership transfer registration from D from D on October 28, 201 due to the sale and purchase of the land and building located in Seocho-gu Seoul Metropolitan Government on December 19, 2001. < Amended by Act No. 11373, Oct. 28, 2011>
B. On February 1, 2012, the Defendant: (a) deemed that the Plaintiff acquired the instant real estate in the name of D, and had the head of Ulsan District Tax Office impose gift tax of KRW 31,075,270 on E (hereinafter “instant disposition imposing gift tax”); (b) on August 12, 2013, the Defendant issued a disposition imposing KRW 18,346,90 on the Plaintiff for the rental deposit obligation transferred at a cost due to the said onerous donation (hereinafter “instant disposition”).
C. The Plaintiff dissatisfied with the instant disposition and filed an objection with the director of the Seoul Regional Tax Office, but was dismissed on January 23, 2014. The Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on December 15, 2014.
[Ground of recognition] Facts without dispute, Gap 1, Eul 2 (including virtual numbers; hereinafter the same shall apply), 3, 7, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion D retains sufficient financial resources and actually purchased the instant real estate from C.
Therefore, the instant disposition made on the premise that the actual owner of the instant real estate is not D but the Plaintiff is illegal.
B. Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stating that “If the ownership of the income, profit, property, act, or transaction subject to taxation is merely nominal and there is a separate person to whom such income, profit, property, act, or transaction belongs, the person to whom such income, etc. belongs shall be liable to pay taxes
Therefore, if there is a person who actually controls and manages the subject of taxation such as income or profit, property, act or transaction, etc. different from the nominal one, it is in form.