Seoul Administrative Court 2010Guhap17632 (2010.09)

Seocho 209west 4156 (2010.03.09)

No gift tax may be levied on a parcel of land donated as a payment in lieu of embezzlement.

Since a registration of ownership transfer made on the ground of donation of land is an accord and satisfaction of liability for compensation due to embezzlement, notwithstanding the grounds for registration, the disposition that the defendant deemed as a donation is unlawful.

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

쇠鹬 쇠지鹬 3000 쇠지지지지 3000 지지지지지지지지지 3000

1. The defendant's appeal is dismissed.

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

1. Claim: The defendant's disposition of imposition of gift tax of KRW 617,229,200 against the plaintiff on September 10, 2009 shall be revoked.

2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.

쇠지지지지 3000 지지지지지지 3000 지지지지지지지지지지 3000

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the court of first instance except for the following cases. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

▣ 제1심 판결문 2쪽 2째줄 "원고의"를 "원고(1974. 8. 26. XXXXX으로 설립, 1997. 10. 10. BBBB전문학교로 명칭변경, 2009. 4. 15. CCCCCC전문학교로 명칭변경)의"로 고친다.

▣ 제1심 판결문 2쪽 3째줄 319-1 대 165㎡ 를 319-1 대 615㎡ 로 고친다.

"▣ 제1심 판결문 3쪽 4째줄 2005. 1. 9.자"를 ''1995. 1. 9.자"로 고친다.",2. 결론

The plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.