(영문) 서울고등법원 2015. 8. 13. 선고 2014누68319 판결[과세처분취소][미간행]
Local Foundation (Law Firm Masung, Attorneys Shin Jong-sung et al., Counsel for defendant-appellant)
Head of Seocho District Tax Office (Law Firm Barun, Attorneys Gangwon-hun et al., Counsel for the plaintiff-appellant)
July 16, 2015
Seoul Administrative Court Decision 2014Guhap5137 decided October 16, 2014
1. Of the judgment of the court of first instance, the part against the defendant in excess of the order to revoke is revoked, and the plaintiff's claim corresponding to the revocation portion is dismissed.
The Defendant’s disposition of imposition of gift tax of KRW 182,979,140 against the Plaintiff on February 13, 2013, exceeding KRW 96,65,250, shall be revoked.
2. The defendant's remaining appeal is dismissed.
3. Of the total litigation costs, 50% is borne by the Plaintiff, and the remainder is borne by the Defendant, respectively.
1. Purport of claim
The Defendant’s disposition of imposition of gift tax of KRW 182,979,140 against the Plaintiff on February 13, 2013 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as stated in the judgment of the court of first instance except for the dismissal of some contents as follows. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The part of “the area of 83,107 square meters of forests and fields ( Address 1 omitted) in Namyang-si, Namyang-si,” which is “the area of 83,107 square meters of forests and fields ( Address 1 omitted) and the area of 1,190 square meters of forests and fields ( Address 1 omitted) 8 or 9 in the second place of the judgment of the first instance.”
The part of the 7th judgment of the first instance court in the 6th trial, "Act on the Use of Land", and the part of the 6th judgment in the 18th trial shall be read as "Act on the Use of Land", respectively.
○ The part concerning the 2nd to 7th of the judgment of the first instance court is as follows.
【The gift tax due to the gift of each land of this case shall be calculated based on June 8, 2007 (the land No. 1 of this case) and June 15, 2007 (the land No. 2 of this case), which is the date of donation, and the Defendant’s selection of the tax base based on May 17, 2010 shall be deemed unlawful.
Furthermore, the following table is examined about the legitimate amount of gift tax.
본문내 포함된 표 (단위: ㎡, 원) 취득일자별 증여가액 당초 결정 경정 결정(정당한 세액) 증감내역 ＼ 2010. 5. 17.(등기원인일 3년 후) 2007. 6. 8. 또는 2007. 6. 15. (등기접수일) 증여물건 소재지, 면적 기준시가 증여가액 기준시가 증여가액 남양주시 (주소 1 생략) 임야 83,107㎡ 1,440 119,674,080 1,300 108,039,100 -11,634,980 남양주시 (주소 2 생략) 임야 1,190㎡ 1,510 1,796,900 1,360 1,618,400 -178,500 화성시 (주소 3 생략) 임야 25,785㎡ 26,700 688,495,500 16,000 412,560,000 -275,899,500 과세표준 809,930,480 522,217,500 -287,712,980 세율 30% 30% 고지세액 182,979,144 96,665,250 -86,313,894
Therefore, the reasonable tax amount among the dispositions of this case is KRW 96,65,250.
2. Conclusion
Therefore, the part of the Disposition in this case which exceeds KRW 96,65,250 shall be revoked as it is unlawful. Since the part against the defendant in the judgment of the court of first instance which has different conclusions is unfair, it shall be revoked partially by the defendant's appeal, and the plaintiff's appeal against it shall be dismissed, and it shall be so decided as per Disposition by the defendant's remaining appeal.
Judges fixed-type (Presiding Judge) and Gangnam-gu, Gangnam-gu