증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. Judgment on the plaintiff's assertion
A. The gist of the Plaintiff’s assertion is unreasonable for the Plaintiff to be deemed to have donated purchase price of the instant land to the Plaintiff as KRW 300,000,00 for the following reasons. Therefore, the instant disposition is unlawful.
1) The Plaintiff, while holding office as a teacher at the time of acquiring the instant land from 202 to 2007, was able to fully pay the purchase price of the instant land by remitting more than KRW 300,247,00 (average wage of KRW 2,642,319), and the Plaintiff’s husband G entered a large enterprise (O) from 2000 to 2007, with wage and salary income of KRW 462,891,383 (average wage of KRW 6,249,047).
B. Relevant legal principles 1) The former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”).
Article 45(1) of the former Enforcement Decree of the Inheritance and Gift Tax Act provides that where it is difficult to recognize that a person acquired the pertinent property by his/her own means in light of his/her occupation, age, income, property status, etc., as prescribed by Presidential Decree, the acquisition fund of the pertinent property shall be presumed to have been donated to the person who acquired the said property at the time of the acquisition of the said property, and shall be deemed to be the donated property of the person who acquired the said property. This provision reflects the social phenomenon in which the donation between families is closely made, and thus, provides for the tax authority to achieve equity by facilitating tax imposition.