담보제공은 금전대출에 관한 신용을 공여받은 것으로 증여에 해당하나 증여재산가액을 산정할 자료가 없어 부과처분을 전부 취소함[국패]
Seoul Administrative Court 2010Guhap9167 ( November 26, 2010)
early 209west2738 ( November 23, 2009)
The provision of security shall be revoked in its entirety because it has been granted credit for monetary loans, but it falls under the donation, but there is no data to calculate the value of donated property.
(1) If the father (as with the judgment of the court of first instance) enables the children to obtain a loan by taking his own term deposit as security, the father’s credit was granted for the loan of money by allowing the children to use the security value of the term deposit for a certain period, and constitutes a donation of profits from the provision of services, but the disposition of imposition is revoked in full as there is no data to calculate the value
Article 2(3) of the Inheritance Tax and Gift Tax Act;
Article 31(1) of the Inheritance Tax and Gift Tax Act
2011Nu527 Revocation of Disposition of Imposition of Gift Tax
Gyeong-gu
○ Head of tax office
Seoul Administrative Court Decision 2010Guhap9167 Decided November 26, 2010
June 1, 2011
June 29, 2011
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of each gift tax on March 3, 2009 against the Plaintiff is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasons for this court ruling are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.