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(영문) 서울행정법원 2015.09.17 2014구합68591

증여세등부과처분취소

Text

1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. Plaintiff A is an adopted child of Nonparty A (hereinafter “the deceased”), and Plaintiff B is the wife of Plaintiff A.

As the deceased died on February 6, 2011, inheritance began, and the Plaintiff A filed a tax base return on August 31, 201 with the value of inherited property KRW 2,477,777,456, and the tax base of inheritance tax as KRW 62,452,280.

B. As a result of the investigation of the inheritance tax on the deceased from August 7, 2012 to October 30, 2012, the head of the Dongdae District Tax Office deemed that the Plaintiffs were donated cash equivalent to the sum of KRW 2,278,048,006 (hereinafter “instant issue amount”) that was withdrawn from the deceased’s account 14 times from May 16, 2006 to April 20, 2010 as indicated in the following table and that was transferred to the Plaintiff’s deposit account and used by the Plaintiff A or transferred to the Plaintiff’s deposit account.

on May 16, 2006, Plaintiff B 10,00 B 0 B 10,00 B 200 B 1,000 B 1,000 on June 22, 2006, 2007 " 200,000,000 national bank's drinking houses on February 6, 2007" on August 22, 2007, 200, 00 " 230,047, 408, 60, 208, 00 on August 24, 2007, 178, 00, 200, 00, 000 or 00 on August 16, 2007, 208, 205, "30,000 on July 29, 207, 2007.

C. Accordingly, on April 2, 2013, the head of the Dongdae District Tax Office imposed each disposition on the Plaintiff A, as specified in paragraph (1) of the attached Table (hereinafter “instant first disposition”), and the head of the defendant Dongdae District Tax Office notified the above taxation data from the head of the defendant Dongdae District Tax Office on April 1, 2013, notified the Plaintiff B of each disposition as specified in paragraph (2) of the attached Table.

The “instant Disposition 2” and the “each Disposition of this case” in the entirety of the instant Dispositions 1 and 2.