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(영문) 서울행정법원 2014.06.05 2013구합61876
증여세부과처분취소
Text

1. The Defendant’s disposition of imposition of KRW 1,208,713,00,00, imposed on the Plaintiff on December 8, 2012, shall be revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. The Plaintiff jointly purchased (the Plaintiff’s share of KRW 90%, 420,08,100, and 10% of the Plaintiff’s share of KRW 3,800,000 (the instant house) of the Gangnam-gu Seoul Building 1801 (hereinafter “instant apartment house”), and the details of the transaction are as shown below [Attachment 1] (the land and building KRW 3,461,407,00,000, and options 328,593,000,000, including balcony, and late 10,000,000) for the purchase (the Plaintiff’s share of KRW 90%,420,008,100, and the spouse’s share of KRW 10,00,00,000, and paid the remainder of ownership transfer registration on January 25, 201.

[Attachment 1] The amount of money as of the date of acquisition of the area divided into the location (won) and includes option and late payment charges of KRW 3,800,000,000, which are 119.98 square meters of the site building 1801 and 244.66 square meters of building 119.98 square meters of the building site in Gangnam-gu Seoul Metropolitan Government

B. The Defendant presumed that the Plaintiff received the remainder of KRW 2,691,008,000 (hereinafter “instant key amount”) from B, excluding the remainder of KRW 729,000,000, for which the Plaintiff explained the source of funds from the acquisition price of the instant case, and deemed it as the value of donated property. The specific details are as follows.

[Attachment 2] The explanation of the source of Plaintiff’s funds (unit: 3,420,08,800,009,729,000 2,691,008 purchase price 3,420,008 purchase price 3,420,008 1,000 5,000 2,420,000 12,000 2,000 5,000 2,662, 495,496 495,496 2,00 2,00 3,000 2,00 2,00 3,00 2,00 3,000 2,00 3,01 2,01 2,03,01 2,01 3,01,03,01 2,01 2,01,03,000 3,01,01 2,04,05,01

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