Daejeon District Court-2015-Gu Partnership-266 ( April 20, 2016)

Whether deposit amount from the parent is subject to gift tax;

Since it is difficult to recognize that the money of this case was paid for the repayment of the above debt, the plaintiff's above assertion is without merit.

Article 2 of the Inheritance Tax and Gift Tax Act

2016Nu10907 Revocation of notice of taxation

aa

The Director of the National Tax Service

Daejeon District Court 2015Guhap266 (20 April 20, 2016)

July 21, 2016

August 25, 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 shall be revoked. The sum of gift tax and additional tax, etc. imposed on the Plaintiff on July 1, 2014 by the Defendant.

The imposition of KRW 43,65,600 shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this Court's ruling shall be partially amended or amended as described in paragraph 2 below.

Section 3 below: A determination on the Plaintiff’s new argument in the trial; and

Article 8(2) of the Administrative Litigation Act and civil lawsuits, except for the addition to the court of first instance, are the same as the grounds for the court of first instance.

cite this in accordance with the main sentence of Article 420 of the Transmission Act (as the plaintiff asserts in the trial, the following 3:

Except as otherwise alleged in paragraph (1), it is not significantly different from the allegations in the first instance court, and is submitted in the first instance court.

A decision of the first instance court shall be made, even if all additional evidence submitted in the trial of evidence are examined;

appropriate).

2. A corrected or added portion;

00,000,000 won 1,000 on the 4th page of the second page of the same section.

[181-2***** on January 3, 2007, the Plaintiff’s bank 1****-9****** on January 3, 2007, the Plaintiff’s bank 7***-2****-3** on January 8, 2007, the Plaintiff’s bank 7**-2**-3*** on the deposit account 10,000,000 on the deposit account, and the “Inheritance Tax and Gift Tax Act (hereinafter referred to as the “Inheritance Tax and Gift Tax Act”)” on the same 7th day of the deposit account as the “former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter referred to as the “former Inheritance Tax and Gift Tax Act”)” respectively.

○ up to January 27, 2005, Section 9 of Section 6, “bb......................”

"bbbb. from 2001 to 2003, the plaintiff Samsung Card in the name of the plaintiff claiming that it was used from 2001.

The change from November 30, 2002 to December 31, 2003 shall be made, and the same paragraph shall be followed by the “number of satisfys” referred to in paragraph 9, followed by the “number of satisfys at which BB had resided at the time”.

○ 4, 6, 11, 4, 12, each of the following 4, 10 pages:

The withdrawal from the Republic of Korea and the number of pages 12 shall be as follows:

from section 8 to section 2, “bBA” shall read, “as described in Table 2 below:

shall be added.

○ 10 pages 2. 4. 2. 4. 4. 500,00 in the column 2. 300,000

Fourth, the term "8,756,000" shall be read as "8,556,00".

"2,000,000" shall be added to the third column to be set forth in the 3th column of No. 11. 3 of the table, and the fifth of the same table shall be reduced 5.

Third, "1,000,000" shall be deleted in partitions, Fourth, "2,90,000" shall be added to partitions, and the same shall apply.

The second column is "90,000" as "90,500", the fourth column is added to "90,000", and the second column is "25,034,400" as "25,034,900", the third column is "15,930,000" as "16,930,00", and the fourth column is "4,300,000" as "8,100,000".

Pursuant to Section 12 of Part 12, "25,930,000" in Part 2 of Part 4 below is "28,930,000 won" (=16,930,000 won + 12,00,000 won). The "month" in Part 5 is added "including the above amount" after the following, and the " July 15, 2001" in Part 8 and 9 of Part 2 is added as " July 16, 201".

From 12 pages 12, "Evidence 15 and 19 of the A" shall be read as "Evidence 5 and 19 of the A".

○ up to 15 of the 6th page “no evidence......” to 13th page “no evidence.......”

The Plaintiff asserts that KRW 27,476,265 of the instant money constitutes non-taxable objects under Article 46 subparag. 5 of the Inheritance Tax and Gift Tax Act and Article 35(4)2 of the Enforcement Decree of the same Act. However, Article 35(4)2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that KRW 27,476,265 of the said amount is part of the instant money, which was remitted by bB to the Plaintiff, and there is no evidence to deem that the said amount was directly disbursed for its original purpose as school expenses, scholarships, or other similar money and valuables (or evidence No. 22-1, 2, and 23 of the said amount, comprehensively considering the purport of the entire arguments, the Plaintiff appears to have opened only KRW 27,476,265 of the said amount, which was transferred from bC, and thus, the Plaintiff cannot accept the Plaintiff’s assertion that the said amount was replaced by the Plaintiff’s expenses, including the above KRW 27,476,265 of the instant money.

○ From the 13th page to the 4th page “no evidence”

Article 46 subparagraph 5 of the Inheritance Tax and Gift Tax Act and Article 35 (4) 3 and 4 of the Enforcement Decree of the said Act.

Although it is alleged that it constitutes a non-taxable object, Article 35 (4) 3 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act

Money, congratulatory money, congratulatory money, congratulatory money, and other similar money and valuables deemed as normally necessary.

(2) No. 4 of the same paragraph shall be used directly for the intended purpose, and shall be used as mixed water and shall be used as such.

money and valuables specified for such purposes, which are directly paid for such purposes, shall be subject to each non-taxation.

F. The above KRW 30,554,880 is only a part of the instant money that BB remitted to the Plaintiff, and there is no evidence to deem that the said amount was directly disbursed for its original purpose as commemorative, congratulatory money, congratulatory money, or mixed goods. Thus, the Plaintiff’s assertion on this part cannot be accepted) is added.

Section 5 of Section 14, "on duty in ccc", "on duty in cccc", and "on duty in dddddds" of Section 6 of the same section, "on duty in ee of the stock company", and "on duty in 7 and 8 of the same section, while serving in e of the stock company," respectively, shall be "on e of the stock company."

○ up to the amendment of Section 5 and Section 6 of Section 15 on the same page from Section 2

B. The Inheritance Tax and Gift Tax Act was amended by Act No. 12168 on January 1, 2014, and the gift tax was amended by Act No. 12168 on January 1, 201, the amount deductible from the taxable value of gift tax was revised from the existing KRW 30,000 to KRW 50,000,000.

3. Judgment on the new argument

A. The plaintiff's assertion

The Plaintiff was at least 30 years of age at the time of receiving the instant money from BB, and was a householder.

The presumption of donation is excluded pursuant to Article 45(3) of the Inheritance Tax and Gift Tax Act and Article 34(2) of the Enforcement Decree of the same Act, since the amount of this case does not exceed 250,000,000 won.

B. Determination

(1) Article 45(2) of the former Inheritance Tax and Gift Tax Act is deemed as “the occupation, age, income, and property status, etc.” under paragraph (1).

(1) Where it is difficult to recognize that the assets were acquired with financial resources, a competition prescribed by Presidential Decree;

to the extent that the property was acquired by the person who acquired the property to the extent that the property was donated to him;

The presumption shall be deemed to be the value of property donated to the purchaser of the property, and in paragraph 2, the occupation, age,

In light of income, property status, etc., the debt shall be repaid (including partial repayment; hereafter in this paragraph, the same shall apply) with its own ability.

In cases prescribed by Presidential Decree, where it is difficult to recognize that such person had been engaged in

at the time of repayment, the repayment fund shall be presumed to have been donated by the debtor, and the debt shall be deemed to have been donated.

on the other hand, paragraph 3 of the same article provides that "the acquired funds shall be the value of property donated to the person;"

1) The current Inheritance Tax and Gift Tax Act was amended by Act No. 13557, Dec. 15, 2015, which was after the disposition of this case, and is revised by the former Inheritance Tax and Gift Tax Act.

2) Article 1 and 2 of the current Inheritance Tax and Gift Tax Act only stipulate the same purport, and Paragraph 3 is entirely the same.

shall not exceed the amount prescribed by Presidential Decree in consideration of age, income, property status, etc.

It provides that paragraphs 1 and 2 shall not apply.

On the other hand, Article 34(1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides the Presidential Decree under Article 45(1) and (2) of the Act.

the value of the property acquired, or the value of the property acquired; or

(2) if the amount of such debt is less than the amount of such debt.

amount equivalent to 20/100 of the value of the debt or the amount to be repaid, or 200 million won, whichever is less.

1. Reporting, or taxation (not including cases where taxes are non-taxable or reduced or exempted);

2. Inheritance or receipt of a tax return or taxation; hereafter the same shall apply in this Article)

3. Money and other valuables received in return for the disposal of properties;

‘The amount used directly for the acquisition of such property or for the repayment of such obligation’;

section 45(3) of the Act provides that "the amount prescribed by Presidential Decree" shall be the date of acquisition of the property.

Article 31(1) of the Regulations on the Management of Inheritance Tax and Gift Tax (hereinafter referred to as the "Regulations on the Management of Property") provides that "The amount of money acquired by the relevant property or the money repaid by the relevant debt is at least 50 million won, which shall be determined by the Commissioner of the National Tax Service in consideration of age, household, occupation, property status, social and economic status, etc." and accordingly, Article 31(1) of the Regulations on the Management of Inheritance Tax and Gift Tax (hereinafter referred to as the "Regulations on the Management of Property") which is directed by the National Tax Service, shall be below the following standards, and Article 45(1) and (2) of the Act shall not apply to cases where the total amount of money acquired by the relevant property, money acquired by the acquisition of other property and money repaid by the debt falls short of the total limit."

Gu Sector

Property acquired;

Limit of total amount of debt redemption

Housing and other property

1. Where the householder is a householder;

(a) A person aged 30 or older;

(b) Persons aged 40 or older;

20 million won

400 million won

5,000 won

10 million won

5,000 won

250 million won

50 million won

2. If the householder is not the householder.

(a) A person aged 30 or older;

(b) Persons aged 40 or older;

10 million won

20 million won

5,000 won

10 million won

5,000 won

100 million won

30 million won

3. 50 million won for a person under 30 years of age, who is 50 million won and 100 million won for 50 million won.

(2) In full view of the above provisions of the Inheritance Tax and Gift Tax Act, the same shall apply under Article 45(3) of the same Act.

the presumption of donation under section 1 of this section may be excluded, in consideration of money (or funds for acquisition).

property acquired by payment, i.e. ‘Housing' and ‘Housing' under section 31 of the above Business Handling Regulation;

The term "other property, such as movable property, stock, etc." means property, and in the case of money such as this case, the same shall apply.

In addition, it is reasonable to interpret that the money of this case is not reasonable, and even if so, the above provision on administrative affairs

The presumption of donation under Article 45(1) and (2) of the former Inheritance Tax and Gift Tax Act may be excluded in the case of other property, even if it is considered as the "other property" under Article 31. Since the amount exceeds 50,000,000 won as 190,000 won, it cannot be said that the presumption of donation is excluded in the case of the instant money even if the Plaintiff was the head of 30 or more years of age at the time of transfer from bb to 30,000 won.

(3) Therefore, the Plaintiff’s assertion is without merit.

4. Conclusion

Therefore, the judgment of the court of first instance is justifiable. Thus, the plaintiff's appeal is dismissed. It is so ordered as per Disposition.

partnership.