상속세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 21, 2008, the Plaintiff reported and paid KRW 21,600,000 as gift tax on December 16, 2008, on the donation of KRW 200 million (hereinafter “the instant money”) from B, her mother, to the Plaintiff.
B. B died on June 6, 2011, and the Plaintiff did not separately report the inheritance tax base and tax amount.
C. On April 1, 2015, the Defendant decided and notified the Plaintiff of KRW 32,306,40 (including additional taxes) on the ground that the instant money should be added to the taxable value of inherited property, as donated property in advance, to the Plaintiff.
(hereinafter “instant disposition”) D.
The Plaintiff appealed and filed an appeal on September 24, 2015, but the Tax Tribunal dismissed the appeal on December 28, 2015.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 2, 3, 5, and 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The Plaintiff’s father, C, the Plaintiff’s father, is the Seoul Special Metropolitan City Gwangjin-gu 294 square meters and above-ground housing (hereinafter “instant real estate”).
(B) On November 13, 2001, C died on November 13, 2001, and the heir was the Plaintiff, E, F, and G as C’s wife. (2) The co-inheritors, including the Plaintiff, agreed to sell the instant real estate, which is C’s inherited property, and divide the sales price into the inherited shares. For convenience, C and E were to take the form of sale after inheritance registration.
In fact, the real estate in this case was sold at KRW 1.15 million, and the real estate in this case was sold at KRW 1.5 billion, and the real estate in this case was paid at KRW 1.1 billion after deducting KRW 150 million from the inheritance registration expenses, capital gains tax, and various costs, 1.5 billion from the above sale price, and was paid at KRW 1.5 billion by dividing 1/5 shares, and it was returned and paid with gift tax.
3. In light of these circumstances, the instant money is real estate C’s inherited property.