증여세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On September 29, 2010, the Plaintiff received 4,000 shares (value assessed 384,000,000 won; hereinafter “instant shares”) from B, a mother, and thereafter died on June 15, 2012.
B. On January 30, 2013, the Plaintiff reported to the head of the Dong Tax Office that the taxable value of inherited property is KRW 187,844,918, and that there was no tax base and tax amount to be paid after inheritance deduction. However, on December 2015, the head of the Dong Tax Office discovered, through inheritance tax investigation, that the instant shares of the deceased B were entered from the Plaintiff’s Korean Investment Securities Account in the name of the deceased (hereinafter “the deceased”), and determined that the Plaintiff was omitted from reporting the value of donated property, and determined KRW 384,00,000 as the appraised value of the instant shares as the value of donated property.
C. On March 8, 2016, the Defendant imposed a gift tax of KRW 202,383,360 on the shares received from the Deceased on September 29, 2010 (hereinafter “instant disposition”).
【Ground of recognition】 The fact that there has been no dispute, Gap evidence 1, Eul evidence 1 through 3, the purport of the whole pleadings and arguments
2. Determination on the legitimacy of the disposition
A. The Plaintiff asserted that the Plaintiff assumed the obligation of KRW 400 million against the Deceased’s C at the time of donation of the instant shares, and thereafter, repaid the said obligation on behalf of the Deceased.
The Plaintiff’s donation of this case’s shares in return for acquiring the deceased’s debt constitutes a donation with burden, and thus, the Plaintiff’s debt amount acquired from the donated property should be deducted.
(b) as shown in the attached Form of the relevant statutes.
C. 1) Article 47(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011) provides that, in determining the taxable value of donated property, the donee shall deduct the amount acquired as a debt secured by the donated property from the total amount of the donated property, as a debt secured by the donated property.