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Reasons
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(영문) 전주지방법원 2018.05.30 2017구합2513
증여세등부과처분취소
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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. The Plaintiff’s status 1) The Plaintiff is the deceased B (hereinafter “the deceased”).

2) The Deceased died on April 15, 2013, and the Plaintiff, who is his spouse, was jointly succeeded to the deceased’s property.

B. The Defendants’ gift tax and inheritance tax imposition 1) The sum of KRW 600 million, as indicated below, from January 16, 2009 to February 17, 201, from the deceased’s name and the D bank account under C’s name (hereinafter “instant issues amount”).

The withdrawal and deposit was made in the Plaintiff’s name. On January 16, 2009, the amount of KRW 200,000,000,000 (D Bank) account number (D Bank) recipient of the deposit account (D Bank) was deposited in the Plaintiff’s bank account. On February 17, 2011, the head of the Defendant Military Service conducted the investigation from January 10, 201 to April 18, 201, the amount of KRW 200,000,000 (CJ 14,000,000 KRW 60,000,000,000 CJ 14,000,000 KRW 60,000,000) of KRW 60,000,000 from March 10, 2016 to December 31, 2016.

3. On July 5, 2016, on the ground that the Plaintiff received the gift amount of this case from the Deceased and C, the director of the tax office having jurisdiction over the Defendant North Korean War has notified the Plaintiff of the total amount of KRW 209,431,800 of the gift tax as stated in the table Nos. 1 through 4 below. On July 5, 2016, the director of the tax office having jurisdiction over the Defendant Gunsan, by deeming the Plaintiff as donated property in advance, the total amount of KRW 414,00,000,000,000, which was transferred to the deposit account in the name of the deceased, was included in the taxable amount of inheritance tax and notified the Plaintiff of the rectification of KRW 69,7

Serial Temporary Notice Tax Amount evidence 1-2 of the evidence No. 47,685,60 won (1,430,560 won) 1,430,560 won (49,560 won) 49,116,160 won (2,372,760 won (81,464,760 won) 1-2 of the evidence No. 433, February 17, 2011; 47,724,080 won (47,720 won) 47,720 won (5,71,800 won) 1-1,730,730,730 won (14,730,230,231,398,970 won) 1-14,730,80 won (30,580 won) 1-2,530,97

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