logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2017.02.03 2014구합75094
증여세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On June 20, 201, Plaintiff A’s mother, the insurance contractor, maturity beneficiary, and pension beneficiary are themselves, and the insured was immediately subscribed to the pension insurance (the same date as the insurance premium was paid) with the Plaintiff as the Plaintiff, and on July 4, 2011, the insurance contractor, maturity beneficiary, and pension beneficiary were changed to Plaintiff A.

(Payment of Pension began on July 20, 201. The Defendant, on July 4, 2011, issued a revised notice of KRW 70,390,040 on October 11, 2013, stating that the date of donation was KRW 430,000,000,000,000,000,000,000,000,000,000.

B. On June 28, 2012, F, the father of Plaintiff B, made himself/herself an insurance contractor, maturity beneficiary, and pension beneficiary, and purchased a pension insurance immediately after he/she purchased a life insurance contract with Plaintiff B (the insurance premium was paid on the same day), and on July 12, 2012, changed the insurance contractor, maturity beneficiary, and pension beneficiary into Plaintiff B.

(Payment of Pension began on July 30, 2012). The Defendant issued a revised notice of KRW 72,937,510 to the Plaintiff on October 19, 2013, with the date of donation as of July 12, 2012, and with the amount of KRW 1 billion, which is the paid-in premium.

C. On June 28, 2012, the Plaintiff C’s father: (a) the insurance contractor, the maturity beneficiary, and the pension beneficiary themselves; (b) the insured immediately purchased the pension insurance (the insurance premium was paid on the same day) with the Plaintiff C; and (c) on July 11, 2012, the insurance contractor, the maturity beneficiary, and the pension beneficiary were replaced by the Plaintiff C.

(Payment of Pension began from July 30, 2012). The defendant issued a revised notice of KRW 72,937,510 to the plaintiff C on October 19, 2013 with the date of donation as of July 11, 2012, and with the payment of donated property as of KRW 1 billion.

Plaintiff

F, the spouse of D, on June 28, 2012, is the insurance contractor, the maturity beneficiary and the pension beneficiary themselves, and the insured is the immediate pension insurance for life with the Plaintiff D.

arrow