Suwon District Court 2010Guhap536 (2010.30)

early 208 Heavy3964 ( November 11, 2009)

propriety of the disposition in this case at the market price

The apartment is different from the apartment, but the location area is the same, and the difference between the standard market price at the time of donation is only one to two percent, and the market price is also different from the market price at the national bank and the Internet site, so that the apartment at the market price is a legitimate disposition.

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

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1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The part exceeding 68,400,000 won of the disposition of imposition of gift tax of 118,80,000 won against the plaintiff on October 6, 2008 by the defendant shall be revoked.

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1. The reasoning of the judgment of the court of first instance is reasonable, and it shall be quoted for the reasons of this judgment pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act: Provided, That the "Article 49(1)1 of the Inheritance Tax and Gift Tax Act, which will be attached on October 6, 2008, to the second 11th 2nd 2nd 2nd 2nd 2008 among the judgment of the court of first instance, shall be referred to as "Article 49(1)1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act", respectively.

2. The plaintiff also at the appellate court of this case: (1) Article 49(1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that "the market price" under Article 60(2) of the Act shall be the specific price realized only when there is a sale, appraisal, expropriation, auction or public sale within six months (three months for donated property) before or after the base date for appraisal; (2) since the apartment house of this case is difficult to calculate the market price under Article 60(3) of the Inheritance Tax and Gift Tax Act, it shall be assessed pursuant to Article 61(1)4 of the Inheritance Tax and Gift Tax Act; and (5) since Article 49(5) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides a new tax payment requirement without any delegation, it shall be invalid in violation of the principle of tax law and taxation requirement; and (3) it shall be against the legislative purport of Article 49(6) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, which provides for the criteria and method for the evaluation of donated property by the Commissioner of the National Tax Service.

3. If so, 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. The plaintiff's appeal is dismissed. It is so decided as per Disposition.