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1. The Defendant’s gift tax for the Plaintiff on October 10, 2014 KRW 184,450,150,150, and gift tax for the year 2009, donated to the Plaintiff on October 10, 2014.
Reasons
1. The amount (unit: Hong Kong) converted into won currency (unit) during the course of the disposition: 2008 3,811, 512 541,06,013 2009 5,610,112 923,368, 368, 340 1,182, 926 176,019, 389, 20119, 200 135,109, 128, 2012370, 720, 300 gross 11,923,750 1,829, 23,164;
A. After conducting a tax investigation with respect to the Plaintiff from June 16, 2014 to September 5, 2014, the director of the Central Regional Tax Office of China notified the Defendant of the taxation data on the property (hereinafter “instant property”) donated as indicated in the following table from 2008 to 2012, the Plaintiff residing in the Republic of Korea, a non-profit corporation (B; hereinafter “B”) located in Hong Kong.
B. The defendant
A. On October 10, 2014 following the notice of taxation data, the Plaintiff imposed a gift tax on the instant property under Article 21(1) of the former Adjustment of International Taxes Act (Amended by Act No. 11606, Jan. 1, 2013; hereinafter “former Adjustment of International Taxes Act”) and Article 2 of the former Inheritance and Gift Tax Act (Amended by Act No. 11609, Jan. 1, 2013; hereinafter “former Inheritance and Gift Tax Act”) on the donated property of 2008, KRW 184,450,150, gift tax on the donated property of 2009, KRW 547,759,070, KRW 11525,80, KRW 2010, KRW 11525,80, KRW 201, KRW 79,2309, KRW 2015, KRW 20139, KRW 2381,2015.
(hereinafter “instant disposition”). C.
The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 6, 2015, but the Tax Tribunal dismissed the said appeal on September 28, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1-5, Gap evidence 2-1, 2-2, Eul evidence 1-1 through 5, the purport of whole pleadings
2. Whether the disposition is lawful;
A. Article 2(1)2 of the Inheritance and Gift Tax Adjustment Act provides that “non-resident” provided by Article 21(1) of the International Tax Adjustment Act before the Plaintiff’s assertion is amended.