beta
Text
1. On August 20, 2013, the Defendant’s imposition of gift tax of KRW 38,590,810 on each of the Plaintiffs shall be revoked.
2...
Reasons
1. Details of the disposition;
A. On June 14, 2012, the mother C entered into two inheritance-type immediate pension insurance contracts with Samsung Life Insurance Co., Ltd. (hereinafter “Tsung Life Insurance Co., Ltd”) and two policyholders, the insured, pension beneficiaries, and maturity beneficiaries themselves, and paid 600 million won for each insurance premium (the table 1] as follows. Each insurance contract is as follows: “instant insurance 1-1”, “instant insurance 1-2”, and “KF Life Insurance Co., Ltd. (hereinafter “KF Life”) and the contractor, the insured, pension beneficiaries, and maturity beneficiaries themselves, immediately paid 300 million won of the insurance premium.
(B) As shown below, each of the insurance contracts is as listed in Table 2: “The instant insurance 2-1”, “the instant insurance 2-2”, and “the instant insurance 1-1, 1-2, 2-1, and 2-2,” and “each of the instant insurance contracts” / [Attachment 1] the title of contract number insurance premium (temporary payment) monthly pension payment premium for the product type of insurance (temporary payment) / 10-year pension insurance for Samsung Life- non-distribution (Plaintiff A) - the receipt of monthly pension for 10 years - the receipt of monthly pension for 10 years - the principal payment for 61,94,000 won - 1,94,000 won for 61,94,000 won for the principal payment at the expiration of 10 years / 200 million won for each month, 1,924,000 won for each month, 1,000 won for the receipt of monthly pension insurance premium - 1308,1000.
B. C: (a) on July 3, 2012, the policyholder, pension beneficiary, and maturity beneficiary of the instant insurance 1-1 were the Plaintiff; (b) the policyholder, pension beneficiary, and maturity beneficiary of the instant insurance 1-2 were changed to the Plaintiff B; and (c) on July 19, 2012, the policyholder, pension beneficiary, and maturity beneficiary of the instant insurance 2-1 were the Plaintiff A, and the instant insurance 2-2.