증여세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
On June 7, 2004, the Plaintiff acquired 59.5 square meters of housing and 111.1 square meters of housing site located in Jongno-gu Seoul Metropolitan Government (hereinafter “instant 1 real estate”) from mother C for sale and purchase. On May 31, 2005, the Plaintiff jointly acquired 64.03 square meters of buildings and 122.3 square meters of housing site located in Jongno-gu Seoul, Jongno-gu, Seoul (hereinafter “instant 2 real estate”) and 1/3 shares, respectively.
From July 19, 2016 to August 27, 2016, the Seoul Regional Tax Office conducted a tax investigation into the Plaintiff’s source of funds for the Plaintiff’s real estate transaction. The Seoul Regional Tax Office, applying Article 44(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”) to the acquisition of the instant real estate 1, presumed that the Plaintiff was donated to C on June 7, 2004 by applying Article 44(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”). As to the acquisition of the instant real estate 2, the Plaintiff determined the gift tax base by presuming that the Plaintiff was donated KRW 475,496,450, which had not been verified of the source of funds on May 31,
On October 7, 2016, the Defendant calculated the gift tax of 28,539,780 won (including additional taxes) and the gift tax of 249,572,580 won (including additional taxes) on May 31, 2005 and notified the decision.
(hereinafter “instant disposition”). On January 19, 2017, the Plaintiff appealed to the instant disposition and filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on March 9, 2017.
[Reasons] Facts without dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 2, and 5 (including serial numbers), and the purport of the whole pleadings, of the purport of the disposition of this case, the plaintiff's allegation of legality of disposition of this case is filed pursuant to Article 26-2 (1) 4 (b) of the former Framework Act on National Taxes (amended by Act No. 8139, Dec. 30, 2006; hereinafter "former Framework Act on National Taxes"), and Article 67 and Article 68 of the Inheritance Tax and Gift Tax Act.