Whether a disposition taxable by deeming it a deemed donation by a transfer at low price is legitimate or not;

In light of the transaction details of apartment buildings, the details of the revised return, and the contents of the sales contract submitted at the time of the preliminary return and the revised return, it is reasonable to view the transfer value of apartment of this case as 640 million won. Thus, the initial disposition imposed on the difference between the standard market price and the difference is justifiable.

Article 35 of the Inheritance Tax and Gift Tax Act as deemed donation at the time of transfer at low price or high price

Article 47 of the Inheritance Tax and Gift Tax Act

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of gift tax of KRW 50,664,170 against the plaintiff on January 5, 2005.

1. Quotation of judgment of the first instance;

This Court's reasoning is the same as that of the judgment of the court of first instance, and thus, accepts it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.