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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2013Guhap57259 ( November 29, 2013)
Title
The amount equivalent to the interest shall be guaranteed for the taxpayer's predictability by directly or by analogy applying the provision for calculating the value of donated property.
Summary
Article 41-4 (1) 1 of the Act cannot be applied directly or by analogy to the lending of each of the instant money, and Article 42 (1) 1 and 2 of the Act cannot be applied to the lending of each of the instant money. Therefore, gift tax cannot be imposed on the lending of each of the instant money because it is impossible to calculate the value of donated property due to the lending of each of the instant money. Therefore, each of the instant dispositions on the different premise should be revoked illegally.
Cases
2014Nu54 Revocation of Disposition of Imposing gift tax, etc.
Plaintiff, Appellant
1.PA 2.B
Defendant, appellant and appellant
1. The director of the tax office of the Seocho Tax Office; and
Judgment of the first instance court
Seoul Administrative Court Decision 2013Guhap57259 decided November 29, 2013
Conclusion of Pleadings
June 25, 2014
Imposition of Judgment
July 30, 2014
Text
1. The defendants' appeal is dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1. Purport of claim
On November 1, 2012, the head of the Seocho District Tax Office revoked the imposition of the aggregate of the gift taxes on the Plaintiff LA on November 1, 2012, as shown in the attached Table 1.
On September 6, 2012, the head of the defendant Yongsan Tax Office revoked the imposition of the aggregate of the gift taxes on September 6, 2012, as shown in the attached Table 2.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
Reasons
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiffs' claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and all appeals by the defendants are dismissed. It is so decided as per Disposition.