Return of Unjust Enrichment

The disposition imposing gift tax is legitimate because the plaintiff fails to vindicate the source of funds after conducting an investigation into the funds for acquiring real estate.

Return of unjust enrichment by Seoul Central District Court 2013da512039

○ ○

○ Head of tax office

208.21

o October 02, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On May 22, 2003, the Plaintiff acquired 1,882,174,000 square meters in total (hereinafter referred to as “each of the instant real property”) of 1,882,09 square meters on April 6, 2005, including 00 square meters in 00,000, 161 large 1,928 square meters in 161 square meters in 0,000, 000, 000 ○○○○-dong, ○-dong, ○○-dong, ○○-dong, ○○○-dong, ○○-dong, ○○○-dong, ○○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, 205.

B. After conducting an investigation on the acquisition fund of each real estate of this case, the head of ○○ Tax Office under the Defendant’s jurisdiction notified the Plaintiff of KRW 42,931,00 as gift tax on April 28, 2003 and KRW 25,929,960 as gift tax on January 17, 2005 by deeming that the Plaintiff donated KRW 503,325,000 on April 28, 2003 and KRW 572,295,00 as gift tax on April 28, 201 (hereinafter “instant disposition”).

C. On August 30, 201, the Plaintiff paid KRW 70,926,780 in total to the Defendant.

[Reasons for Recognition] Unsatisfy, Gap 1 to 3 evidence (including virtual number; hereinafter the same shall apply), Eul 1 evidence, the purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff's assertion

(1) The Plaintiff is registered as an entrepreneur under the name of ○○○○○○○○ in the name of her wife.

In order to expand the business, the Plaintiff purchased each of the instant real estate, and paid part of the acquisition fund to the money deposited in the account in the name of the above gambling○○○○○○○○○ and the instant ○○○○○○○○○○○○○○○○○, which was established around 2001, and deposited and kept most of the profits accrued while operating the said ○○○○○○○○○○○○○○○○○○○. However, in order to expand the business, the Plaintiff paid part of the acquisition fund to the money deposited in the account in the name of the above gambling○○○○,

(2) Even if the acquisition fund of each real estate of this case, like the defendant's assertion, was in the bank account of Park ○-○, the plaintiff's spouse, and considering the income situation of both parties, ○-○ in substance.

If income from acquiring each of the instant real estates, it may be deemed that Park ○○ has acquired each of the instant real estates by lending the Plaintiff’s name. Thus, each of the instant real estates is merely a property trusted to the Plaintiff, and Nonparty Park ○ does not contribute the acquisition fund to the Plaintiff.

(3) Therefore, even though the Plaintiff did not receive a donation, the Plaintiff received a donation.

Since the disposition of this case premised on the premise that the defect is significant and apparent, the defendant must return to the plaintiff the amount equivalent to the gift tax and penalty tax paid by the plaintiff with unjust enrichment.

B. Determination

The actual source of money in an account in the name of Park ○○, used in acquiring each of the instant real property

In addition, even if the Plaintiff’s assertion is acknowledged, according to each of the evidence evidence Nos. 3 through 6, the Defendant’s investigation into the funds to acquire each of the instant real estate, and as a result, the Plaintiff did not clearly explain the source of the funds to the Kamb○○, while Parkboo transferred the land in its name to KRW 1.87 billion on March 25, 2003, and used or confirmed that the land was acquired in the name of the Plaintiff, thereby leading to the instant disposition. In light of the above, it cannot be deemed that the defect of the instant disposition was significant and apparent and invalid.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

partnership.