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1. The Defendant’s disposition of imposing inheritance tax against the Plaintiff on November 30, 2012 is revoked.
2. The costs of the lawsuit are assessed against the defendant.
Reasons
1. Details of the disposition;
A. On April 27, 2011 and May 31, 2011, the Plaintiff received KRW 790,759,683 in total from B, who is the spouse, to the Plaintiff’s account (hereinafter “instant amount”) on two occasions, and paid KRW 21,508,850 on August 24, 201.
B. Upon the Plaintiff’s death on June 6, 201, the Plaintiff reported and paid KRW 186,445,248 of the inheritance tax on December 31, 201 by adding the key amount to the donated property in advance. On November 30, 2012, the Defendant decided and imposed inheritance tax on the Plaintiff as KRW 185,308,512 (hereinafter “instant disposition”).
C. Around February 2013, the Plaintiff filed a claim for correction of gift tax with the Defendant on the ground that “The amount of dispute is transferred to the spouse’s deposit account in which the Plaintiff was a bank employee and received a return, and thus constitutes the Plaintiff’s proprietary property.” However, the Defendant rendered a disposition rejecting correction on April 11, 2013.
Accordingly, the Plaintiff filed a request for adjudication on October 17, 2013 (hereinafter “the first request for adjudication”), and the Tax Tribunal on February 5, 2014 (hereinafter “the Plaintiff received 700 million won or more from the Plaintiff’s position as a teacher, and transfer money exceeding KRW 500 million from the Plaintiff’s account to the Plaintiff’s account from 1991 to 2011, while the details of transfer from the spouse’s account to the Plaintiff’s account are almost little, in light of the following: (a) the Plaintiff transferred 532,763,824 won from 191 to the spouse’s account from 2011 to 2011 as the Plaintiff’s proprietary property.
E. Accordingly, the Defendant excluded KRW 532,763,824 out of the key issues on April 3, 2014 from the amount of advance donation, thereby reducing inheritance tax to KRW 71,238,880. Meanwhile, on November 14, 2014, the Plaintiff was recognized in the instant adjudication.