propriety of the disposition in this case at the market price

The apartment is different from the apartment, but the location area is the same, and the difference between the standard market price at the time of donation is only one to two percent, and the market price is also different from the market price at the national bank and the Internet site, so that the apartment at the market price is a legitimate disposition.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The plaintiff shall bear the litigation costs.

The Defendant’s imposition of gift tax of KRW 68,400,00 on October 6, 2008, exceeding KRW 68,400,00,00, shall be revoked.

1. Basic facts

A. On April 7, 2008, the Plaintiff, the Plaintiff’s mother, donated 2, 602 Dong-dong 2, 302 (hereinafter “the apartment of this case”) to ○○○○○○-dong 38-1 located in ○○-dong 38-1.

B. Around that time, the Plaintiff reported and paid KRW 118,800,000 to the Defendant on May 7, 2008, on the sales price of the apartment of this case, at KRW 1 billion in the sale price of the apartment of this case, 2.2 Dong, Dong, 702 (hereinafter referred to as “sale apartment”).

C. On July 18, 2008, the Plaintiff filed a claim against the Defendant for the rectification of gift tax amounting to KRW 790,000,000, which is a collective housing price as of January 1, 2007, as notified by the Minister of Land, Infrastructure and Transport.

D. On October 8, 2008, the Defendant rendered a disposition rejecting the correction of the gift tax reported and paid by the Plaintiff (hereinafter “instant disposition”).

[Reasons for Recognition] Facts without dispute, Gap evidence 1, Gap evidence 5-4, Eul evidence 1-2 and 3

2. The assertion and judgment

(a)the master of the plaintiff;

(1) The market price of the apartment of this case constitutes “cases where it is difficult to calculate the market price within the meaning of Article 60(3) of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax and Gift Tax Act”), and thus, it shall be assessed as KRW 790.00,000, which is the apartment price under Article 61(1)4 of the Inheritance Tax and Gift Tax Act.

(2) Article 49(5) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act does not provide a delegation law that serves as the basis, and its content is very abstract. Thus, a provision that violates the principle of no taxation without law and the principle of no taxation without law is null and void. The instant disposition based on

(b) Related statutes;

It is the same as the entry in the attached statutes.

C. Determination

(1) Judgment on the first proposal

Article 60(1) and (2) of the Inheritance Tax and Gift Tax Act provides that the value of the property on which the gift tax is levied shall be the value that is generally accepted if a transaction is made freely between many and unspecified persons as of the date of the donation, and Article 49(1)1 and (5) of the Inheritance Tax and Gift Tax Act provides that the transaction value of the relevant property and its area, location, purpose and item shall be deemed the market value if there is any transaction value for the same or similar property during the period not exceeding three months before

In full view of the whole purport of the pleadings in Gap evidence Nos. 5 and Eul evidence Nos. 2 through 4 (including each number), apartment sales cases are different from the apartment of this case, but the location and size of apartment of this case are identical, and the difference between the standard market price at the time of donation is merely 1-2%. Meanwhile, 10, 108, 100,000,000 won, which was presented by the National Bank of Korea at the time of donation of the apartment of this case, was traded with 1,30,000,000 won from 1,110,000 won from 1,000,000 won from 1,80,000 won from 1,000 won from 1,00,000 won from 1,00,000 won from 1,000 won from 1,00,000 won from 1,000 won from 1,000 won from 1,00.

(2) Judgment on the second ground

Article 60 of the Inheritance Tax and Gift Tax Act declares the principle of market value in the appraisal of inherited or donated property under Article 60(1) of the Inheritance Tax and Gift Tax Act and provides for a specific scope of the market value on the premise that the market value is formed through a general and normal transaction and that it should reflect an objective exchange value. Accordingly, the provision on transaction value, etc. of the relevant property subject to taxation under each subparagraph of Article 49(1) of the Enforcement Decree is an example of representative cases that can be seen as the market value of inherited or donated property (see Supreme Court Decision 2000Du5098, Aug. 21, 2001). In addition, since Article 60(2) of the Inheritance Tax and Gift Tax Act does not stipulate that only the transaction value, etc. of the relevant property subject to taxation should be included in the market value, the provision on the transaction value, etc. of the relevant property identical or similar to the relevant property subject to taxation under Article 60(2) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides for the market value to be included in the scope or scope of delegation.

Therefore, there is no reason to believe that another electric system is a seafarer senior master.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and it is so decided as per Disposition.