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Reasons
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(영문) 대구지방법원 2020.09.23 2019구합24062
증여세부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On October 28, 2015, the Plaintiff purchased KRW 1,050,00,000 for the purchase price of KRW 1,050,00 for the first floor D of the commercial building C outside Yongsan-gu Seoul Metropolitan Government.

B. On October 15, 2015, the Plaintiff purchased the purchase price of KRW 1,600,000,000, and KRW 1,300,000,000, and KRW 1,300,000, and KRW 1,300,00,000, each of the instant real estate by combining the first and third real estate.

C. On November 16, 2015, the Plaintiff completed the registration of ownership transfer on the first real estate and the second and third real estate on November 16, 2015.

The director of the Daegu Regional Tax Office, from June 27, 2018 to July 26, 2018, conducted an investigation into the source of funds against the Plaintiff, and recognized KRW 2,615,000,000 as listed below (= KRW 800,000,000 in the purchase price for the third real estate of KRW 1,50,000 in the purchase price for the third real estate of KRW 115,000,00 in the purchase price for the third real estate of KRW 115,00,00 in the purchase price for the third real estate of KRW 115,00,00 in the acquisition tax for each real estate of this case), based on the insurance money of the Plaintiff and KRW 582,350,741 in the year 2015, which the Defendant deemed to be the following, as the acquisition fund for the Plaintiff’s possession.

The remainder of KRW 1,082,00,000 (hereinafter referred to as the “instant key amount”) appropriated as the acceptance of loans and rental deposit, and the remainder of KRW 1,082,000 (hereinafter referred to as the “instant key amount”) took over the Plaintiff’s funds of KRW 1,050,050,000 insurance money of KRW 583,000,000, 167,000,000 rental deposit money of KRW 300,000, aggregate of KRW 883,000,000, 31/2 shares of KRW 31,450,000,000 loans of KRW 50,000,000,000, 150,000 rental deposit money of KRW 1,50,000,000, 150,0005, 301,005, 2005, 1005,0005.

The value of the gift for use within the date of donation shall be the won.

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