증여세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant imposed a gift tax of KRW 887,586,946 on the Plaintiff on February 6, 2013.
1. The reasons why the court should explain in this part are the same as the corresponding part of the reasons for the judgment of the court of first instance (from No. 4 to No. 39). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Determination as to the legitimacy of the instant lawsuit
A. The Defendant’s main defense is unlawful, since the Plaintiff did not go through the pre-trial procedure.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. (1) In a tax suit, the provisions of Article 18(2) and (3) of the Administrative Litigation Act are not applied pursuant to Article 56(2) of the Framework Act on National Taxes, but are related to each other as the administrative disposition for the same purpose was conducted in a phased development process.
In other words, in a case where the tax authority changed the taxation disposition subject to such tax disposition during the continuation of a tax litigation and the grounds for illegality are common, or where several persons are subject to the same tax disposition due to the same administrative disposition, such as prior disposition or when one of the persons is subject to legitimate prior trial procedures, the Commissioner of the National Tax Service and the Tax Tribunal provided an opportunity to re-determine the basic facts and legal issues, and in addition, in a case where there is a justifiable reason such as where it seems that the taxpayer would be harsh to have caused the taxpayer to undergo the prior trial procedures, it shall be deemed that the taxpayer may file an administrative suit claiming the revocation of the taxation
(2) The Defendant imposed a gift tax of KRW 13,650,00 on April 6, 2013 on the gift tax of KRW 13,650,00 on May 15, 2003, KRW 5,180,00, KRW 5,000, KRW 945,386,860 on the gift of KRW 31 December 31, 2007, and KRW 945,386,860 on the gift of KRW 200 on the gift of KRW 13,65,00, and on the Plaintiff on the gift of KRW 89Nu923, May 15, 2003, and on the gift of KRW 945,386,860 on the gift of KRW 31, 207, respectively.