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(영문) 서울고등법원 2015.04.22 2014누8188
증여세부과처분취소
Text

1. Of the judgment of the first instance court, the attached tax assessment No. 2 and No. 5, which the Defendant rendered to the Plaintiff on September 7, 2009.

Reasons

Details of the disposition

The Seoul East District Prosecutors' Office confirmed that B paid USD 400,000 to the Plaintiff on August 4, 2005, and May 12, 2006, and notified the Central District Public Prosecutor's Office of Central District Public Prosecutor's Office of Central District Public Prosecutor of Central District Public Prosecutor's Office of Central District Public Prosecutor's Office of this fact. After conducting a tax investigation on the source of funds from the Plaintiff's assets acquired from abroad to January 22, 2009, the Plaintiff received a notice of the payment of each amount in the name of the Plaintiff in accordance with the attached tax disposition (hereinafter "attached Table") on nine occasions from August 4, 2005 to November 7, 2007.

On September 7, 2009, the Defendant imposed a total of KRW 1,007,087,780 on the Plaintiff on the basis of the results of the above tax investigation.

On October 8, 2009, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on its objection, but was dismissed on June 7, 2010.

On the other hand, on November 30, 201, the Defendant revoked ex officio a disposition imposing gift tax on the items listed in the table No. 3 attached Table No. 3, and issued a disposition of rectification to increase or decrease the amount of gift tax on the items listed in the table No. 4 through 9 attached Table No. 9 as stated in the table “amount of corrected tax” column attached Table.

【In the absence of dispute over the grounds for recognition, Gap evidence Nos. 52, Eul evidence No. 53-1 through 8, Eul evidence No. 1-1-9, Eul evidence No. 3-1-9, Eul evidence No. 9-1, Eul-2-1, the whole purport of the pleadings, and the revocation of the administrative disposition as to the imposition of gift tax, which is No. 2 and No. 5 of the attached Table No. 2 and No. 5 of the whole purport of the pleadings, the disposition is null and void, and there is no interest in the lawsuit.

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