비법인사단이 총유재산을 구성원에게 분배하는 것은 증여에 해당함[기각]
Chuncheon District Court-2015-Guhap-156 ( November 20, 2015)
early 2014 Middle 4290 ( November 11, 2014)
The distribution of property owned by a non-corporate association to members of the collective ownership shall constitute donation.
It is reasonable to see that the non-corporate group and its members, which are owners of collective ownership property, gratuitously transfer the property benefits among them to a separate entity is the donation.
Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act
(Chuncheon)Revocation of revocation of prior notice of gift tax imposition 2015Nu1255
AA
BB Director of the Tax Office
Chuncheon District Court Decision 2015Guhap156 Decided November 20, 2015
July 11, 2016
August 22, 2016
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The decision of the first instance court shall be revoked. The defendant's taxation disposition on gift tax and additional tax on each amount stated in the "attached Form" tax amount on March 5, 2014 against the plaintiffs shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation concerning the instant case is the same as that for the judgment of the first instance except for the following additional matters, and thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
2. Additional statements
The plaintiffs set up the rules of January 1, 1995 and set forth the ownership of the land of this case as the "resident, etc. who had resided before January 1, 1995." Thus, the ownership of the land of this case was changed from the collective ownership relationship to the collective ownership relationship as of the above point of time. Therefore, the distribution of the sale price of the land of this case is merely a division of jointly owned property, and thus, the imposition of gift tax is unlawful."
However, even if the plaintiffs specified the qualification as a member of the Mancheon-ri Committee, it is difficult to view that such circumstance alone changed from the collective ownership to the joint ownership relationship, and there is no assertion or proof of circumstances that may otherwise change from the joint ownership relationship. Therefore, this part of the plaintiffs' assertion is without merit.
Even if the plaintiffs' assertion that "in the case of the distribution of residual property following the liquidation of a non-corporate company, it shall not be deemed a gift", unlike co-ownership, collective ownership is not owned by each party, and it is difficult to view the distribution of residual property as identical to "the finding of each share of the plaintiffs." It is reasonable to view that the non-corporate company and the plaintiffs are separate entities, and the interests of property are gratuitously transferred between them, and thus it is reasonable to regard the donation. Accordingly, this part of the plaintiffs' assertion is without merit.
3. Conclusion
Therefore, the judgment of the first instance court is just, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.