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(영문) 대전지방법원 2014.08.13 2014구합100022

증여세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

On October 18, 2005, the Plaintiff’s reference B received 1,570,473,270 won as compensation for land in C district from Korea Land Corporation (hereinafter “instant compensation”).

The Director of the Daejeon Regional Tax Office: (a) conducted a tax investigation on March 9, 2007 to May 10, 2007; (b) conducted a tax investigation on the Plaintiff (hereinafter “the first tax investigation”); (c) the Director of the Daejeon Regional Tax Office: (d) conducted a tax investigation on KRW 173,00,000,000 from March 14, 206 to KRW 10,000; (d) again conducted a tax investigation on KRW 20,000 from May 10, 207 to KRW 10; (e) the Plaintiff deposited KRW 50,000 from KRW 20,000 to KRW 30,000,000,000 from KRW 15,000 to KRW 50,000; and (e) the Defendant, on December 15, 2006, deposited KRW 305,000,000 for each of the instant gift taxes in cash, respectively.

3) In the tax investigation, the Defendant deposited the instant compensation in the account of the Daejeon Daejeon Central Branch in the name of the Daejeon Central Branch. The Plaintiff’s account as the Plaintiff’s head is KRW 1.37 billion on December 27, 2005, KRW 250 million on November 16, 2006, KRW 250 million on November 17, 2006, KRW 250 million on November 25, 2006, KRW 40 million on November 18, 2006, KRW 50 million on November 18, 2006, ⑤ November 19, 2006.