이 사건 증여재산가액을 경정하여 한 처분의 가산세부과처분이 적정한지 여부[각하]
Whether a disposition imposing additional tax is appropriate for the disposition of correcting the donated property of this case.
In a tax lawsuit related to national taxes, the other party to the taxation disposition must undergo the procedure of a request for examination or adjudgment in order to file a lawsuit seeking the revocation of the disposition, and the lawsuit brought without going through such procedure is unlawful.
Article 61 of the Inheritance Tax and Gift Tax Act
2015Gudan407 Disposition of Revocation of Imposition of Gift Tax
AA
BB Director of the Tax Office
2015.09.01
oly 13, 2015
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 26, 2013, the Plaintiff received each donation of the shares 715/1144 (hereinafter “the instant real estate”) from each of the persons indicated in the attached list, i.e., the 1547 square meters in the Seosung-si Mapo-si Mapo-si Mapo-si, and on July 12, 2013, the Plaintiff reported and paid the gift tax corresponding to the value of the instant real estate to the Defendant as 6,381,375 won.
B. On July 25, 2014, the Defendant assessed the instant real estate as the standard market price pursuant to Article 61(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11845, May 28, 2013) on the ground that the Plaintiff reported the lower value of donated property of the instant real estate, and deemed the value of donated property as KRW 31,906,000, and notified the Plaintiff of the correction and notification of the “calculated tax amount” in the attached list as the gift tax amount for the gift tax for the year 2013.
[Ground of recognition] Facts without dispute, Gap 1 through 8, 10, and 11 (including virtual numbers), the purport of the whole pleadings
2. Determination as to the legitimacy of the instant lawsuit
According to Articles 55 and 56 of the Framework Act on National Taxes, a person whose rights or interests are infringed upon by this Act or any other disposition prescribed by tax-related Acts, which is illegal or unreasonable, or because he/she has failed to receive a necessary disposition, may request the cancellation or modification of such disposition, or request a necessary disposition, and such administrative litigation shall not be filed without going through a request for evaluation or adjudgment and a decision thereon, notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act. A request for evaluation or adjudgment shall be filed within 90 days after the relevant disposition is known (when a notice of disposition is received, the date on which such notice is received), and a request for evaluation or adjudgment
Therefore, in a tax lawsuit related to national taxes, the other party to the taxation disposition must undergo the procedure of a request for examination or a request for a trial in order to file a lawsuit seeking the revocation of the disposition, and the lawsuit brought without going through such a prior trial procedure is unlawful. Thus, there is no evidence to deem that the Plaintiff had lawfully filed a request for examination or a request for trial in this case. Thus, the lawsuit in this case is unlawful
3. Conclusion
Therefore, the instant lawsuit is dismissed.