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(영문) 부산지방법원 2015.06.04 2014구합1049
증여세등부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. A and E marriage and death 1) A were married with F in around 1942, and were married with F and the Plaintiffs, and the F was married with F in around 1955. Since then, around November 1, 1973, A and married with E and maintained a marital community life by August 1, 2008, wherein E died. At the time of re-admission, A and Ha were married with F and I, J, and K (hereinafter “H, etc.”).

(2) A filed the instant lawsuit on March 28, 2014, and died on August 18, 2014. The Plaintiffs, the deceased’ heir, taken over the instant lawsuit.

(F) South Korea has died from the enemy. (B)

According to E’s computerized inquiry on the L/C L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s L/C’s 515.7 square meters around December 2002, E acquired the ownership of the instant L/C’s L/C’s L/C’ on October 8, 1969. At that time, E’s land size was 987.1 square meters, and E sold the said land on December 16, 2002.

(hereinafter “instant L land”) concluded a sales contract by setting the price of KRW 1.135 million with respect to the land (hereinafter “instant L land”), and completed the registration of ownership transfer with respect to the said land to the buyer on December 31, 2012.

B) On December 2, 2002, KRW 100 million out of the sales price of the instant L/C was deposited in cash in A’s foreign exchange bank account (Account Number: M) and deposited in cash again on December 23, 2002. On December 31, 2002, the remainder of KRW 400 million out of the sales price of the instant L/C was deposited in a cashier’s check in another foreign exchange bank account (Account Number:N) and was immediately deposited in cash on the same day (hereinafter “first dispute amount”).

(C) On the other hand, on December 31, 2002, KRW 527.5 million was deposited in the E Exchange Bank Account (Account Number:O) by cashier’s checks.

2) E pertaining to P deposit) E is a social welfare foundation on March 14, 2003.

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