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Reasons
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(영문) 서울행정법원 2016.03.31 2015구합10827
증여세부과처분취소
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1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

Reasons

1. The following facts are not disputed between the parties or may be acknowledged by taking into account the following facts: Gap evidence 1, Eul evidence 2, Eul evidence 1 through 5 (including each number), Eul evidence 8, Eul evidence 12, Eul evidence 14 and the whole purport of pleadings:

On January 11, 2013, the Plaintiff (Appointed Party) and the designated parties donated the land and buildings of the second-class neighborhood living facilities and buildings located in Gangnam-gu Seoul Metropolitan Government E (hereinafter “instant real estate”) from his father D, and reported the total amount of KRW 1,672,580,320 on April 30, 2013, and then paid in installments each of the following amounts:

A B CF Plaintiff (Appointed Party) is a child.

Joint amount of reported tax 862,675,110 438,947,960 136,397,510 234,559,740 1,672,580,320 68,198,760 117,279,870 837,870 836,290,290,300 on July 1, 2013, 431,337,50 219,473,508,750,750 279,870,8736, 294,00 won on April 30, 2013;

B. From August 11, 2014 to October 24, 2014, the Defendant: (a) conducted an investigation into the source of the payment of gift tax paid by the Plaintiff (Appointed Party) and the designated parties (hereinafter referred to as “Plaintiff (Appointed Party, etc.”); and (b) confirmed that the amount indicated in Table 2 (hereinafter referred to as “instant key money”) out of the amount of the amount of the gift tax paid was deposited from the account of Han Bank.

A B C Partnership 431,337,610 219,474,060 68,760 719,010,010,430 436,29,4737,610,90 11,151,220 836,290,020 831,337,610,610,947,960 79,349,980 949,635,50 2 (unit: 2)

C. The Defendant deemed D to have donated the instant issues to the Plaintiff (Appointed Party) on December 1, 2014, and deemed that D donated gift tax of KRW 262,952,970 as of April 30, 2013 to the Plaintiff (Appointed Party) on April 30, 2013, and KRW 118,19,940 as of April 30, 2013, and KRW 115,76.

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