Seoul Administrative Court 2016Guhap56134 (2017.07)

Since there is a tax avoided at the time of title trust, the disposition of gift tax is legitimate, but the disposition of additional tax on no tax return is illegal.

In addition, since there is no clear purpose in title trust and there is a tax avoided at the time of actual title trust, the imposition of gift tax is legitimate, but the imposition of gift tax is lawful, but it cannot be deemed that the imposition and collection of penalty tax on improper non-return was impossible or significantly difficult to conceal the fact. Therefore, it is unreasonable

2017Nu6246 Revocation of Disposition of Imposing gift tax

AA and 2

○ Head of tax office et al.

Seoul Administrative Court Decision 2016Guhap56134 decided July 07, 2017

March 30, 2018

April 20, 2018

1. All appeals by the plaintiffs and the defendants are dismissed.

2. The costs of appeal shall be borne by each party, and the costs incurred by participation shall be borne by the supplementary intervenor of the plaintiff Kim ○○.

1. Purport of claim

■■세무서장이 2014. 12. 15. 원고 주○○에게 한 820,358,430원의, 2014. 12.

15. Imposition of each gift tax of KRW 668,274,990 on Plaintiff Kim ○○, and the head of Defendant ○○ Tax Office

On January 8, 2015, the imposition of the gift tax of KRW 704,059,330, which was imposed on Plaintiff Jung-○○ on January 8, 2015, is revoked.

2. Purport of appeal

A. The plaintiffs

제1심 판결 중 원고들 패소 부분을 취소한다. 피고 ■■세무서장이 2014. 12. 15. 원고 주○○에게 한 820,358,430원의 증여세 부과처분 중 92,763,996원을 초과하는 부분, 2014. 12. 15. 원고 김■■에게 한 668,274,990원의 증여세 부과처분 중 75,566,795원을 초과하는 부분 및 피고 ○○세무서장이 2015. 1. 8. 원고 정○○에게 한 704,059,330원의 증여세 부과처분 중 79,613,196원을 초과하는 부분을 모두 취소한다.

B. The Defendants

The part of the judgment of the first instance against the Defendants shall be revoked, and the plaintiffs' claims corresponding to the revocation part shall be revoked.

All of them are dismissed.

1. 제1심 판결 이유의 인용이 판결 이유는, 제1심 판결 3면 2행, 11행, 16행, 4면 8행 및 11면 20행의 각 "김○○"을 "원고 김■■ 보조참가인"으로, 4면 19행의 "예비적으로"를 "가사"로 고치는 외에는 제1심 판결의 이유와 같으므로 행정소송법 제8조 제2항, 민사소송법 제420조 본문에 의하여 이를 인용한다. 2. 결론

Therefore, the plaintiffs' claims of this case are justified within the scope of the above recognition, and the remaining claims are dismissed as they are without merit. Since the judgment of the court of first instance is just in this conclusion, the appeals by the plaintiffs and the defendants are dismissed as it is without merit, and it is so decided as per Disposition.