증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The facts under the disposition imposing gift tax do not conflict between the parties, or are recognized by comprehensively taking account of the overall purport of the arguments in Gap evidence Nos. 1, 2, 4, 5, 6, 8, 11, 12 (including paper numbers) and Eul evidence Nos. 1 to 3.
[1] The National Assembly member of the 18th National Assembly was held on April 9, 2008. B political party received KRW 1.51 billion from E to April 9, 2008 from March 25, 2008 to deposit in the account for political fund revenues from B political party, and received KRW 100 million from C on March 27, 2008 to deposit in the account for political fund revenues from △△△, and between March 28, 2008 and April 7, 2008, the mother of C received KRW 1.6 billion from D as the above political fund revenues from March 28, 2008 and received from the person in charge of accounting of the political party through I.
(B) On March 26, 2008, E was registered with the National Election Commission in the order of 3rd order of proportional representation candidates for the 18th National Assembly member, and E and C were elected as proportional representation in the 18th National Assembly member on April 9, 2008.
[2] Subsequent to May 30, 2008, E, C, and D were indicted for violating the Public Official Election Act and the Political Funds Act (Seoul Central District Court 2008Kahap560), and the facts charged were that E, C, and D (hereinafter “E, etc.”) provided the instant amount to B political funds in relation to the recommendation of a specific person as a candidate, and thus, it is against Article 32 subparag. 1 of the Political Funds Act.
On the other hand, on May 13, 2008, B political parties transferred claims of KRW 1,421,479,452 to D’s husband F, KRW 101,380,821, to D’s mother, KRW 101,726,027, and KRW 101,726,027, respectively, to D’s children, and received the above money from the National Election Commission on June 5, 2008, and KRW 101,726,027 from the National Election Commission.