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(영문) 서울행정법원 2015.07.24 2014구합75957
증여세부과처분 등 취소
Text

1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiff Incorporated Foundation B (hereinafter “Plaintiff Incorporated”) is a non-profit incorporated foundation established by Plaintiff A’s mother-friendly C for the purpose of establishing and operating a museum and art gallery on October 17, 1996, which constitutes a public interest corporation under Article 2 of the Act on the Establishment and Operation of Public Interest Corporations (hereinafter “Public Interest Corporations Act”).

As the Plaintiff died on December 7, 2003, the Plaintiff A was appointed as the president of the Plaintiff Foundation on March 22, 2004. On September 24, 2004, the Plaintiff was also appointed as the president of the educational foundation E operating the D University.

On the other hand, F was employed by G Co., Ltd. operated by Plaintiff A in around 1991 and performed the establishment of Plaintiff Foundation. From around 2001 to 201, F was employed as the auditor of Plaintiff Foundation and Educational Foundation E, and was in charge of Plaintiff A’s letter work.

B. On January 5, 1998, Plaintiff A donated to the Foundation the instant land of H site 1,150.4 square meters and its ground (hereinafter “the instant land”; the instant building is “the instant building”; and the instant building site and the instant building are combined with the building site, and completed the registration of ownership transfer on January 13, 1998; however, on the instant land, the instant land had been planted with one share, one fla tree 2 share, one flab, and one flab, etc. (hereinafter “the instant item”).

C. On November 5, 2002, the Plaintiff Foundation entered into a sales contract to sell the instant real estate at KRW 2.7 billion to the Co., Ltd., which was established for the purpose of reinforced concrete construction business (hereinafter “PPM”) and completed the registration of ownership transfer on November 7, 2002.

PampMM entered into a sales contract to sell the instant real estate to I on April 17, 2003, and completed the registration of ownership transfer on April 29, 2003, and at that time I paid 3 billion won to PampM and 4 billion won to Plaintiff A, respectively.

E. The Defendant is the Plaintiff’s Foundation’s real estate and height.

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