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Reasons
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(영문) 서울고등법원 2017.02.10 2015누62882
증여세부과처분취소
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1. The part against the plaintiff concerning the following cancellation among the judgment of the court of first instance shall be revoked:

The defendant on June 1, 2012.

Reasons

1. Details of the disposition;

A. On April 30, 199, the Plaintiff acquired 1/4 shares of the Seodaemun-gu Seoul Metropolitan Government Building, 1/6 shares of the same building on June 18, 2002, 1/13 shares of the same building on June 17, 2004, 1/9 shares of the same building on April 16, 2005, 1/26 shares of the same building on December 22, 2005, and 15/130 shares of the above building on February 2, 2007, respectively.

B. B (as the wife of the Plaintiff, the first instance court was the co-Plaintiff) acquired the 1/13 share of the land of the above E-building on June 17, 2004, the 1/9 share of the above F-building on April 16, 2005, the 1/26 share of the above E-building on December 22, 2005, the 15/130 share of the above E-building on February 2, 2007, the 2/9 share of the above E-building on March 3, 2008, and the 2/9 share of the above F-building on September 15, 2006, and the 35 million won on September 20, 2006, respectively.

C. On June 1, 2012, the Defendant deemed that the Plaintiff and B donated each of the above real estate shares and deposited property (hereinafter “instant property”) from the deceased H (hereinafter “the deceased”), and determined and notified the gift tax to the Plaintiff and B as indicated below:

(hereinafter referred to as “net 1 through 9 dispositions”). The amount of gift tax (unit of KRW 26,00,00 of C building April 30, 1999 - June 18, 2002 - 390,284,950 - 228,321,4104, 4104, 36. 36. 8,949, 1907, 87, 05, 340, 340, 340, 538, 205, 208, 206. 5. 8, 205, 205, 115, 36. 8, 205, 30, 305, 3405, 3405, 838, 205, 205, 196. 8, 2006

D. On August 31, 2012, the Plaintiff and B dissatisfied with each of the above dispositions, filed a request for a trial with the Tax Tribunal on August 31, 2012, but all remaining requests for a trial except the No. 5 of April 4, 2014 were dismissed.

(P) Since the disposition No. 6 does not seek revocation, the disposition No. 1 through 4, 7, and 9 (hereinafter “instant disposition”) among each of the above dispositions shall be referred to as “instant disposition.” (In the absence of dispute, the basis for recognition)

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