증여세부과처분취소소송
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 20, 1980, the deceased B purchased the Seocho-gu Seoul Metropolitan Government Seoul Metropolitan Government Dabu 986 square meters (hereinafter “instant land”) and its ground buildings. On August 5, 1982, the deceased B completed the registration of ownership transfer under the name of the network B with respect to the 1/2 shares of the above land and buildings, and registered the title transfer to Dong B with respect to the remaining 1/2 shares.
(B) Of the instant land, 1/2 shares registered in the name of the deceased in the name of the network E are “the shares of the deceased in the instant case,” and 1/2 shares trusted to D are “the shares in the instant trust”).
The deceased B died on May 31, 1993, and his heir had the Plaintiff, F, G and his spouse, who was his child.
(hereinafter referred to as the “instant inheritor”). C.
On November 30, 1993, the Plaintiff and H completed the registration of ownership transfer by one-fourth share of each one-fourth share due to the inheritance due to the agreement division as of May 31, 1993.
On July 27, 2011, the Plaintiff, H, and D entered into a sales contract with the International Association of D (hereinafter “instant church”) to sell the instant land to KRW 11.5 billion in total on condition that the instant land is demolished, and completed the registration of ownership transfer on the instant land in the future of the said church on April 2, 2013.
E. According to the above sales contract, the Plaintiff received respectively the payment of the down payment of KRW 1150 million from the instant church on July 27, 201, the intermediate payment of KRW 4.6 billion on October 31, 201, and the remainder of KRW 5.75 billion on April 2, 2013, and thereafter, on June 28, 2013, the Plaintiff reported the transfer value of each share in the instant land to the Defendant as KRW 2.875 billion (Plaintiff, H), KRW 5750 million (D) and KRW 5.7 billion (D).
F. As a result, during the period from October 13, 2015 to December 31, 2015, the Central and Regional Tax Office conducted an investigation into the source of funds against the Plaintiff, the heir does not have an agreement on the division of inherited property between the deceased B’s heir with respect to the instant trust shares.