증여세부과처분취소
1. On January 4, 2016, the Defendant imposed a gift tax of KRW 36,294,720 (including additional taxes) on the Plaintiff on September 201.
1. Details of the disposition;
A. On September 6, 2011, the Plaintiff subscribed to BNP Paris Caf Life Insurance Co., Ltd. (hereinafter referred to as “CF Life Insurance”)’s non-distribution non-distribution and non-payment of non-payment (hereinafter referred to as “instant insurance”) (hereinafter referred to as “CF 1”), and on the same day, the Plaintiff’s Korean CF Bank (hereinafter referred to as “CF”) account (Account Number B; hereinafter referred to as “CF 1 account”) paid the total amount of insurance premium to CF life insurance.
- Insured - Beneficiaries - Beneficiaries: 10 years - Insurance premium: 192,00,000 (temporary payment) for the insured - Amount accumulated at the time of death at 10% of the basic premium at the time of death (the amount of death insurance) for the insured (the time of birth), the legal heir (the time of death): 10 years;
B. On September 7, 2012, the Plaintiff subscribed to a non-dividendd savings and insurance contract for the interesting Korea Life Insurance Co., Ltd. (hereinafter “interesting Korea Life Insurance”) (hereinafter “instant insurance”). On the same day, the Plaintiff’s account (Account C; hereinafter “instant two accounts”) on the same day, and the total amount of the premium was paid to interesting Korea Life Insurance.
- Insured - The Plaintiff: The Plaintiff (the time of birth, the time of injury by hospitalization), the inheritor (the time of death): 15 years: the insurance period: 200,00,000 won (the time of death): Insurance money - the amount guaranteed by 95,592,400 additional insurance money (the time of temporary payment): 238,981,00 won (the time of death insurance) plus the insurance amount of KRW 238,987,150 when the insured resides on the date corresponding to the contract every year for three years after the lapse of one year from the contract date, when he/she resides on the date corresponding to the contract every year for three years from the contract date.
C. On August 29, 2008, D, the father of the Plaintiff, transferred KRW 360,000,000 to the Plaintiff’s Cit Bank account (Account Number E, hereinafter “instant three account”) and KRW 20,000,000 to another account (Account Number F), respectively, and on September 3, 2009.