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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. As a Grade 6 tax official, the Plaintiff was in charge of corporate tax investigation and personal investigation at the Ctax investigation team from February 18, 2008 to February 17, 2010, and was in charge of B tax investigation and investigation from February 18, 2010.
B. From August 22, 2011 to September 8, 2011, the auditor office of the Gwangju Regional Tax Office conducted a cross-audit of the Ctax secretary, and on October 12, 2011, the Seoul Regional Tax Office: (a) “Plaintiff, as the head of the investigating team during the period from August 24, 2009 to October 14, 2009, conducted an integrated investigation into D’s personal business entity; (b) Nonparty D (E) did not prove the source of the 4 real estate acquisition fund during the year from 2001 to 2005, and (c) notified the Defendant of the lack of the results of the comprehensive investigation into the 359,415,781, the Seoul Regional Tax Office’s disciplinary decision on the 2005,751,757,710, and the Seoul Regional Tax Office notified the Defendant of the lack of risk of property taxation to the Plaintiff’s total amount of KRW 723,053,7157.7
The Plaintiff conducted a consolidated investigation on D’s individual entrepreneurs (the global income tax and the source of financing for the year 2002 from 2002 to 2007). The Plaintiff investigated the total acquisition value of four real estate acquired between D from 2001 to 2005 as KRW 2,052,560,000, and considered D’s total amount of income generated from around 1995 as KRW 1,462,119,000, and did not determine gift tax by recognizing D’s total amount of income generated from around 1995 as its acquisition fund.
However, among the four real estate acquisition funds acquired D from 2001 to 2005, the total amount of KRW 2,052,560,000, the source of which has been proved shall be the amount of income under Article 34(1)1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act and Article 34(1)3 of the Enforcement Decree of the same Act.