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1. Of the judgment of the first instance, KRW 5,677,947 against the Plaintiff and its related amount from July 28, 2018 to July 17, 2019 against the Defendant.
Reasons
1. Basic facts
A. On May 24, 2014, the Plaintiff donated land and its ground buildings in Suwon-gu, Busan, with E, the Plaintiff’s birth.
B. At the time, C delegated the taxation business for the payment of gift tax pursuant to the above gift to the Defendant, who is a certified tax accountant, and the Plaintiff reported and paid gift tax of KRW 41,389,431 on June 2, 2014 according to the Defendant’s calculation of gift tax.
C. Thereafter, the Plaintiff was notified by the competent tax office that the Plaintiff filed a revised return on gift tax without adding up the value of the pertinent donated property according to the comprehensive taxation of gift tax, despite having received the donation of the land and buildings on the land of Seo-gu Busan and its ground (hereinafter “instant F Real Estate”).
Accordingly, on July 27, 2018, the Plaintiff filed a revised return on KRW 74,833,575, including penalty tax of KRW 10,450,016, and additionally paid KRW 33,444,144, which is the difference between the amount of previous payment (= KRW 74,83,575 - KRW 41,389,431).
E. Meanwhile, the Plaintiff received cash 142,303,260 won on March 2013, 201, and the instant F real estate donated by C around April 2013, which was prior to the instant gift tax return.
F. However, according to the “Report on Tax Base of Gift Tax and the Statement of Assessment of Donated Property,” prepared by the Plaintiff upon reporting the gift tax of this case, the details include the instant F Real Estate. The assessed value was indicated as KRW 142,303,260, and the assessed value was indicated as KRW 142,303,260, which is the above assessed value.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 6, the purport of the whole pleadings
2. The assertion and judgment
A. The gist of the Plaintiff’s assertion is that the Plaintiff delegated the tax agent’s duty on the return and payment of gift tax to the Defendant, and the Defendant calculated and declared gift tax without adding up the value of donated property on the instant F real estate.