증여세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the addition or dismissal of some contents as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
A. Article 5 through 28 of the Act on the A. 2 of the judgment of the court of first instance shall be deemed to be “Evidences 5 through 36 of the Act on the A. 5.”
The following shall be added to the second sentence of the judgment of the first instance.
5) The Defendant asserted to the effect that the Plaintiff acquired the instant land with the funds donated by D, the husband, based on the Plaintiff’s written vindication (Evidence No. 3), i.e., debt acquisition contract (Evidence No. 10), and written confirmation (Evidence No. 11). However, the debt acquisition contract was prepared as of March 26, 2015, and as of May 22, 2015, respectively. This was prepared by the Defendant during the period from February 26, 2015 to April 13, 2015, and was prepared by the Plaintiff to support the written vindication submitted by the Plaintiff. In light of the fact that the parties to the said debt acquisition contract are the Plaintiff and his spouse, it is difficult to readily conclude that the Plaintiff acquired the instant land by donation from D solely on the basis of the above written vindication, written confirmation, written confirmation, and written confirmation.
6) The Defendant, even if the instant land was title trusted to the Plaintiff by D, was to reduce or avoid the cumulative income tax burden, such as global income tax and capital gains tax, and thus, the said title trust was conducted for the purpose of evading tax, and thus, the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”).
The purpose of this article is to impose penalty surcharges under Article 5.
However, the title trust of the instant land is aimed at tax avoidance or tax reduction.