증여세부과처분취소
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 February 23, 2011, the Plaintiff, along with his mother B, purchased at KRW 575 million for the instant salt farm of KRW 19,835 square meters and D salt farm of KRW 19,379 square meters (hereinafter collectively referred to as “instant salt farm”) on February 23, 201 and the same month.
3. 21. Completion of the registration of ownership transfer.
(1/2 of each co-owned share).
B, on January 11, 2011, the front line E-gu, Ansan-si, 253.4 square meters and the third-story housing of this ground reinforced concrete structure (hereinafter collectively referred to as “E housing”) sold at KRW 650 million, and used KRW 575 million among them as the sales price of the instant salt farm.
C. Accordingly, on November 5, 2012, the Defendant deemed that the Plaintiff donated KRW 287,50,000 to 1/2 of the co-ownership shares in the instant salt farm as donated from B, and determined and notified the Plaintiff of KRW 55,90,50 (including additional taxes) of gift tax on November 5, 2012.
(hereinafter "Disposition in this case"). / [Grounds for recognition] The entry in Gap's 1, 5, and Eul's 1 through 5 (including each number), and the purport of the whole pleadings.
2. The plaintiff's assertion and its determination
A. The plaintiff asserted that since November 1987, the plaintiff was engaged in law firm funeral, and from September 1, 1989, until September 1, 1989, the plaintiff entrusted parents with the thickness except for living expenses.
Since then, the Plaintiff purchased a house with a size of 198 square meters and its ground (hereinafter collectively referred to as “F house”) in Seoul Special Metropolitan City, Gwanak-gu, and sold it with a total of KRW 350 million, and then purchased KRW 302,500,000,000,000 from which the Plaintiff purchased KRW 30,500,000,000,000,000,000,000,000 won.
The Plaintiff’s parents also prepared a cash storage certificate for the said KRW 200 million. Of them, the Plaintiff’s parents acquired a house of KRW 205 square meters for H 205 square meters and its ground brick (hereinafter “H housing”) in Dongjak-gu Seoul Metropolitan Government.