Cho High Court Decision 2013 Deputy 2571 ( October 21, 2013)

The initial disposition that does not recognize the amount different from the amount of lease that the lessee submitted at the time of registration as the obligation is justifiable.

The original disposition that did not recognize the amount of deposit money of the lease contract submitted by the Plaintiff as a debt is justifiable because it is different from the contents of the lease contract submitted by the lessee at the time of the report of value-added tax and business registration.

Article 47 of the Inheritance Tax and Gift Tax Act

Jeju District Court 2013Guhap2185 Revocation of Disposition of Imposing Gift Tax

○ Kim

개가지

2014.23

2014.08.20

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposing gift tax of KRW 000,000,000 against the Plaintiff on November 1, 2012 is revoked.

1. Circumstances of the disposition;

A. On December 8, 2011, the Plaintiff, a father, donated the instant building with ○○○○○○ Dong, 350 square meters and its ground (hereinafter “instant building”). On February 2, 2012, the Plaintiff reported the amount of donated property as KRW 00,000,000, and the amount of debts as KRW 00,000,00 (rental deposit).

B. Accordingly, on November 1, 2012, the Defendant: (a) deemed that the amount of debt in the Plaintiff’s gift tax return exceeds the actual amount of KRW 000,000,000; and (b) determined and notified the amount of debt calculated by deducting the amount of debt from the amount of debt on December 8, 2011 (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on May 20, 2013 on January 28, 2013, but was dismissed on August 21, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition of this case is legal

A. The plaintiff's assertion

The lease deposit for the lessee who moves into the building of this case is KRW 00,000,00, KRW 00,000, KRW 00,000, KRW 00,000, KRW 00, KRW 00, KRW 200,000, KRW 3,000, KRW 3,000, KRW 2,000, KRW 3,000, KRW 00,00, which is the premise that the lease deposit for the building of this case is KRW 00,00,00.

B. Determination

In light of the following circumstances, 0,00,00 won, 00 won, 00,000 won, 00, 00,000 won, 00, 000, and 000, 000, 0000, 000, and 000,000, 0000, 000, which are each of the lease deposits, it is difficult to view that 0,00,000 won, 0,000 won, 10,000, 00, 10,000, 20,000, 10,000, 10,000, 10,000, 20,000, 10,000,00,00,00,00,000,00,000,00,00,00,00,00,00,00,00,00.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.