증여세경정 거부처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
B The Plaintiff’s father, C is the Plaintiff’s mother, and D is the Plaintiff’s birth.
(2) On June 21, 2012, the Plaintiff, etc. entered into a joint investment agreement with the following contents (hereinafter “instant agreement”); on the same day, the Plaintiff, etc. purchased the land and its ground buildings in Gangnam-gu Seoul (hereinafter collectively referred to as “instant real estate”) from E for KRW 19.4 billion; on July 26, 2012, the Plaintiff, etc. completed the registration of ownership transfer regarding each share ratio among the instant real estate.
B In order to acquire the instant real estate, the Plaintiff, etc. borrowed KRW 7.8 billion from financial institutions, and acquired KRW 2.95 billion from the lease deposit obligation, and repaid the amount of KRW 400 million on July 26, 2013, and KRW 500 million on July 3, 2014 to financial institutions (hereinafter “the instant repayment”).
B and C, on March 24, 2015, each of their respective shares (B 700/1,00, C 70/1,000, total of 770/1,000, 770/1,000) in the instant real estate were each donated to the Plaintiff and D, one half each (385/1,000, respectively), and the total amount of KRW 7,161,00,000 for the obligation regarding the instant real estate borne by B and C according to the share ratio of the instant contract (= Total obligation amount of KRW 9.3 billion for the instant real estate (a financial institution loan of KRW 8.8 billion) 】 (70/1,000,000 for the lease deposit of KRW 8.8 billion for the instant real estate) 】 (hereinafter “the instant donation”). Accordingly, the Plaintiff and D concluded a contract for the transfer registration of co-ownership on March 31, 2015.
The Plaintiff and D reported and paid gift tax on June 22, 2015, with each of the liabilities to be deducted from the donated property of this case as KRW 3,580,500 (=7,161,000,000 x 1/2).
On January 3, 2018, the Plaintiff’s repayment amount to be borne by B out of the instant repayment amount is KRW 630,000,000, and KRW 63,000,00 in the repayment amount to be borne by C. The repayment amount to be borne by B and C is KRW 296,50,000 on the ground that the repayment amount actually borne by B and C is merely KRW 100,000 (=593,00,000).