Suwon District Court-2015-Guhap61796 ( October 07, 2015)

Cho Jae-2014 Middle-4535 ( December 31, 2014)

"The value of donated property received from the same person" includes the value of property considered to be a gift under a title trust;

If the total amount of the donated property received from the same person within ten years before the date of the relevant donation exceeds 10 million won, such value shall be added to the taxable value of donated property, and the value of the donated property deemed the donation shall also be included in the value of the donated property to be added.

Article 47-2 of the Inheritance Tax and Gift Tax Act as Donation of Title Trust Property

2015-Nu65645 Revocation of Disposition of Imposition of Gift Tax

AA

O Head of tax office

Suwon District Court Decision 2015Guhap61796 Decided October 07, 2015

on October 016, 201

December 2, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court shall be revoked. The part of the Defendant’s disposition imposing gift tax on the Plaintiff on June 12, 2014, which exceeds the aggregate of the respective amount of OOO in the item of the gift tax imposed on the Plaintiff, shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal or addition of the following contents. Therefore, it is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(1) On the 2nd page 5, the "interpreting theory" shall be laid down as "establishment", the 3rd page shall be as follows: "The plaintiff passed through the pre-trial procedure"; and the 6th page 7 shall be added to the grounds for recognition of the same face."

② On September 26, 2013, the phrase “(see, e.g., Supreme Court Decision 2011Du181, Sept. 26, 2013)” is added by reference to the end of the first sentence.

(2) "Separate roads" in the fourth parallel of conduct shall be changed to "Separate roads".

③ On the end of the fourth sentence, the phrase “(only if, in addition, it is difficult to determine the source of donor or receipt, any donated property listed in the above provision.” However, given that the title trust property deemed donated under Article 45-2(1) of the Inheritance Tax and Gift Tax Act falls under a case where the source of donor or receipt is apparent, it is difficult to apply the above exclusion provision by analogy)” is added to the end of the fourth sentence.

2. Conclusion

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