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Case Number of the immediately preceding lawsuit
District Court-2018-Gu Partnership-429 ( October 30, 2019)
Title
The imposition of gift tax is legitimate if it is not objectively confirmed that the amount paid for research services of a public-service corporation is used for the purpose of the public interest project.
Summary
(as in the first instance judgment) If a public corporation, etc. does not impose gift tax on property contributed, it shall be clearly confirmed by objective data that such property has been used for the purpose of direct contribution.
Related statutes
Article 48 of the Inheritance Tax and Gift Tax Act (Non-Inclusion, etc. in Taxable Value of Property contributed by Public Service Corporation)
Cases
2019Nu1182 Revocation of Disposition of Imposition of Gift Tax
Plaintiff
AAA Welfare Foundation, a foundation
Defendant
○ Head of tax office
Conclusion of Pleadings
on October 28, 2019
Imposition of Judgment
November 2019
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of each gift tax on December 1, 2016 by the defendant against the plaintiff on December 1, 2016 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on this case is as stated in the reasoning for the judgment of the court of first instance, except for the Plaintiff’s determination as to the contents asserted in the court of appeal as stated in the following paragraph (2). Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence
2. Additional determination as to the Plaintiff’s assertion
The plaintiff alleged to the purport that the disposition of this case was unlawful, because it was based on the illegal tax investigation conducted by the defendant to suppress Lee A as representative of the plaintiff. However, there is no evidence or ground to acknowledge this. Therefore, the plaintiff's above assertion is without merit.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.