증여세부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On August 10, 2012, the Plaintiff acquired the first floor Nos. 101, 101, 101, and 201 (hereinafter “instant real estate”) of the 1nd floor of the 200 million won, respectively.
B. As a result of the Plaintiff’s investigation on the source of the funds to acquire the instant real estate, the Defendant confirmed the fact that KRW 430 million out of the funds to acquire the said funds ( KRW 130 million, July 31, 2012, KRW 130 million, KRW 358,00,000, KRW 92,358,00,000, KRW 15,48,000, and KRW 92,358,000,00 for the donated portion of August 10, 2012) was withdrawn from the Plaintiff’s account of ASEAN, and paid to the seller of the instant real estate, deeming that the Plaintiff was donated by C, and on March 2, 2016, the Defendant imposed the gift tax on the donated portion of KRW 358,00,00 on the Plaintiff on July 31, 2012, respectively.
(hereinafter “instant disposition”). C.
On May 20, 2016, the Plaintiff dissatisfied with the instant disposition and filed a request for an inquiry with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s request on November 21, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1, 4, 5, Eul evidence 1 (including each number), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion that the amount of KRW 430 million paid by C, out of the acquisition fund of the instant real estate, was not donated by C, but borrowed from C, and thus, the instant disposition is unlawful.
(b) The gift tax shall be levied, as prescribed by this Act, on any donated property as of the date of donation, falling under any of the following subparagraphs on account of a third party’s donation (excluding donation becoming effective due to the death of a donor; hereinafter the same shall apply) under Article 2 of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 11609, Jan. 1, 2013):
1. A person who has received a donation of property (hereinafter referred to as " donee") shall include a non-profit corporation, the head office or main office of which is located in Korea;
and Articles 54 and 54.