증여세등부과처분취소
1. Revocation of a judgment of the first instance;
2. The sum of the gift taxes imposed on Plaintiff A on March 18, 2013 by the Defendant on March 18, 2013, 1,036,386.
1. The court’s explanation concerning this part of the disposition is identical to the corresponding part of the written judgment of the first instance (from No. 11 to No. 5, the second to No. 9). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act.
2. Whether the instant taxation disposition is legitimate
A. The plaintiffs' assertion and the contents of this part of the relevant laws and regulations are as stated in the corresponding part of the judgment of the court of first instance (from 5th to 7th 3th eth eth eth eth eth eth eth eth eth eth eth eth eth eth e) except for the addition of some contents as follows.
Part 6, paragraph 12 shall be added to the following activities.
The taxation of this case is also subject to double taxation in relation to the relationship between the dividend income tax imposed at the stage of actual transfer of the profits of the reserved stock value to the shareholders and the relationship between the transfer income tax imposed at the time of stock transfer in the future.
f. The defendant applied the excessive high interest rate when calculating the value of donated property.
B. Determination 1) The introduction and limitation of the full comprehensive taxation system of gift tax and the introduction of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 2003) do not have any unique definition provision on the concept of "donation" and borrowed the concept of "donations" under the Civil Act, and thus borrowing the concept of "where one of the parties expresses his/her intention to grant property to the other party without compensation and the other party agrees to give property by accepting it," the subject of gift tax in principle. However, with respect to the transfer of property without compensation between the parties, the provision on the presumption of donation (Articles 32 through 42) was separately prepared and imposed.
As a result, it is not listed in the regulations on deemed donation.