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1. The Defendant’s gift tax attributed to Plaintiff B in January 2, 2012 to KRW 128,018,320 and December 1, 2014.
Reasons
1. Determination as to Plaintiff A’s claim
A. On June 18, 2003, Plaintiff A (hereinafter “instant real estate”) on June 18, 2003, Gangnam-gu Seoul Metropolitan Government C Apartment E-dong 612 (hereinafter “instant real estate”).
(2) On January 9, 2012, the Defendant imposed global income tax of KRW 96,761,700 on the business income from the sale of the instant real estate on January 9, 2012.
(3) The Plaintiff filed an objection on April 6, 2012 with the Tax Tribunal on August 30, 2012, but was dismissed on November 22, 2012. [Grounds for recognition] The Plaintiff did not dispute, as well as the entry (including the serial number; hereinafter the same shall apply) in Gap evidence 1.
- The purport of the whole pleadings
B. The key point of the Plaintiff’s assertion is that the loan interest paid by the Plaintiff A in 2009 was used as the acquisition price of real estate offered for real estate sales business, and thus, should be deducted as necessary expenses.
C. The former Income Tax Act (amended by Act No. 9897, Dec. 31, 2009; hereinafter the same) of the relevant Act and subordinate statutes is as shown in the attached sheet.
Facts of recognition
The details of imposition of global income tax in 209 of the Plaintiff A for the real estate sales business income of 108 heading 2-8,578,638 of the Gangnam-gu Seoul Metropolitan Government D D building 108, 223,093,074 of the instant real estate of 45,075,000,600,0001) are as follows. The details of imposition of global income tax in 209 of the Plaintiff was as follows: The transfer of real estate of 108,000 (108,000,000) on May 1, 2006, 2006, which acquired the real estate of 109,000 and the real estate of 105,000 (109,578,638, June 29, 2006) on May 20, 2009.
The interest on the loan date of a financial institution (won) Nos. 47,05,405,889 on June 64, 2006; 23,843,98 on February 27, 2007; 3.96, 56,280,743 on June 9, 2006; 47,052,725 on June 28, 2005; 7,715,2526 on June 7, 2006; 33,221,2257 foreign exchange banks on April 21, 2003; 537,537.