[증여세등부과처분취소][공1987.4.15.(798),568]
Whether the voluntary return and payment of gift tax have the effect of confirming the tax claim (negative)
Tax claim is not finalized as a voluntary return and payment of gift tax.
Article 20-2 of the Inheritance Tax Act, Article 14 of the Enforcement Decree of the Inheritance Tax Act
[Judgment of the court below]
The director of the tax office
Seoul High Court Decision 85Gu1246 delivered on July 9, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the reasoning of the judgment of the court below, the court below found that the above real estate was a gift under the name of the plaintiff in the name of the non-party 1 for reasons of donation as of December 31, 1983, the value of the above real estate was calculated according to the standard market value under the Local Tax Act, and reported the gift tax amount calculated based thereon, and the fact that the amount of the gift tax was paid 308,889,510 won, defense tax, 61,7790 won was not disputed among the parties. The court below found that the above real estate was a gift under the name of the non-party 1 as the representative director after consultation with the plaintiff as of December 31, 1983, and decided that the above real estate was revoked under the name of the non-party 1, the non-party 2, who was the director of the above company entrusted with the procedure, and that the registration of the ownership transfer was revoked under the name of the plaintiff 1, the plaintiff 2, who was aware that the above registration was made under the above non-party 1 and the above judgment was unlawful.
The argument that voluntary return and payment of gift tax are effective in a tax claim confirmation shall not be accepted as an independent opinion. The argument is groundless.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Park Jong-dong (Presiding Justice)