Seocho 2014west 4259 ( November 14, 2014)

In the event that real estate acquired in the name of the child as the embezzlement fund of the father has been carried out as a collateral, and the repayment of the loan in the name of the child has been made with the embezzlement fund of the father is equivalent to the donation.

According to various circumstances, the building of this case belongs to the Plaintiff, and the actual subject of the loan of this case can be deemed to be the Plaintiff. Thus, it may be recognized that Aa is a donation to the Plaintiff equivalent to the repayment amount by repaying the loan of this case.

Article 2 of the Inheritance Tax and Gift Tax Act

2015Guhap3638 Revocation of Disposition of Imposition of Gift Tax

The registration of transfer of ownership has been completed on the grounds of sale.

2) On January 9, 1998, the Plaintiff’s father Lee-a establishes 00 times together with the Plaintiff’s mother Kimy, etc. The Plaintiff’s mother also holds office as a general director and as a president of Seoul Branch. All 00 times.

A person who has overall control over the affairs and exercised the final authority to approve the expenditure of the fund.

A seller Choz with a 00-time fund of February 20, 2008 KRW 000 billion on February 20, 2008

B. On February 25, 2008, each of the above remaining amounts of KRW 0 billion was paid to each of them (hereinafter referred to as “A”) 00 times

The first embezzlement of 00 million won is used as the sale price.

3) On February 20, 2008, on the day of the sale of the instant case, the donor’s “aa” and donee as of February 20, 208

"Plaintiff" and "the subject matter of donation" are "0 million won out of the purchase price of the building in this case".

(1) On May 20, 2008, the report of gift tax base in the name of the plaintiff by the director of the tax office and the report of gift tax base in the name of the plaintiff

The term "gifted gift tax return" (the above KRW 0 billion, the tax amount of KRW 000,000,000, hereinafter referred to as "gifting gift tax return") was submitted. The above gift contract and gift tax return are affixed with the Plaintiff's seal imprint affixed.

B. The loan and repayment of this case

1) With respect to the instant building, February 2008, on the day following the completion of ownership transfer registration in the Plaintiff’s future.

26. The national bank account (hereinafter referred to as the “national bank account”) was opened in the name of the plaintiff (hereinafter referred to as the “national bank account of this case”).

2) As to the instant building, the obligor’s “Plaintiff” and the maximum debt amount in the name of the National Bank on April 22, 2008

The registration of the establishment of the right to collateral security (hereinafter referred to as the “mortgage”) with the “0 billion won” was completed, and on the same day, a loan of KRW 00 million was made through the bank account of this case (hereinafter referred to as the “the loan of this case”) to the Plaintiff, and the above loan of KRW 00 million was used for the payment purpose of KRW 00,000,000.

3) The instant loan was repaid on April 29, 2010, and Isa 00 accounts of 00 times.

In addition, the repayment was made with the funds additionally embezzled (hereinafter referred to as the "payment of this case").

(1) '2 embezzlement' of the above additional embezzlement of Isa.

C. Disposition of this case

1) The Defendant: (a) on April 29, 2010, 00 million won for repayment of the instant loan to the Plaintiff, the Republic of Korea, Lee Jong-a.

On November 1, 2013, a gift tax of KRW 000,000 (including additional tax) was imposed on the Plaintiff (hereinafter referred to as “instant disposition”).

2) The Plaintiff appealed and filed an appeal with the Tax Tribunal on May 28, 2014, but on May 2014, 2014.

12. A decision of dismissal was rendered on 16.

Evidence Nos. 1-11, 14-17, 20, 30, 31 of the Grounds for Recognition, each entry of Evidence Nos. 1-3 of the Evidence Nos. 1-3, the x testimony of the witness, some testimony of Ea of the witness, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

A. The plaintiff completed the registration of ownership transfer of the building of this case in the name of the plaintiff, South-North, with the intention of returning it to 00 times later without asking the plaintiff's intention at all, and completed the loan and repayment of this case, and the plaintiff did not participate in the process.

No benefit from the Plaintiff in relation to this cannot be deemed to have accrued to the Plaintiff. As such, on a different premise

this case’s disposition is unlawful.

B. Determination

1) Order of determination

The language and text of Article 2(1), (3), and (4) of the Inheritance Tax and Gift Tax Act that prescribes the subject of gift tax;

According to the contents, the property is transferred from others without compensation or by the contribution of others.

The gift tax can be levied only when there is an increase in the amount of the gift tax, and in general, the disposition of imposing taxes is taken.

In a lawsuit, the burden of proof on the facts of taxation requirements shall be the taxable person, but the body shall be the subject of taxation.

If it is proved that a requirement for taxation has been presumed in light of the empirical rule in the proceeding, the other party

The circumstances in which the facts in question are not eligible for the application of the empirical rule shall not be demonstrated.

unless the taxation disposition in question satisfies the taxation requirement, it can be readily concluded that the taxation disposition in question is an unlawful disposition.

Nor is there (see, e.g., Supreme Court Decisions 2010Du14459, Jun. 14, 2012; 2003Du14284, Apr. 27, 2004).

I first, in light of the empirical rule, I have repaid the loan of this case by Aa to the plaintiff.

by examining whether such donation may be presumed to have been given, and then by examining whether such donation may be presumed to have been given.

such fact may not be eligible for the application of the rule of experience if such fact is recognized.

As to whether there are any circumstances, we can see whether there are such circumstances.

2) Whether a donation is presumed in light of the empirical rule

A) As seen earlier, the transfer registration of ownership in the Plaintiff’s name was completed with respect to the instant building.

C. The purchase price was paid by the Plaintiff’s father Lee a, and the loan of this case was in the name of the Plaintiff

The loan was made, and the payment of gift tax on the purchase fund reported under the name of the plaintiff is used.

The loan of this case was paid KRW 00 million by Isa.

B) Evidence Nos. 4, 10, 12, 13, 16, 21-24, 28, 32, 33, 35, 41, and Evidence Nos. 4-6

각 기재, 증인 이aa의 일부 증언에 변론 전체의 취지를 종합하면, 다음 ㉠ 내지 ㉫과

The same facts can also be recognized.

In respect of the building of this case, the name of the plaintiff after the registration of ownership transfer was completed;

Various commercial lease agreements were concluded.

The Republic of Korea (hereinafter referred to as "the Republic of Korea") shall have ownership in 00 times from the Plaintiff on August 3, 2012 with respect to the above building.

A national bank in the name of the plaintiff, or a Korean bank for more than four years until the registration of transfer is completed;

The account was deposited in the sum of KRW 792,164,559 under the above lease agreement as shown below, and each of the above accounts was opened directly by the Plaintiff (Evidence 21 No. 21, Evidence 22, Evidence 7, 9, 10, and 23).

B. A project under the name of the Plaintiff with respect to the deposit of the foregoing difference in the account under the name of the Plaintiff

The self-registration has been completed (No. 4) and the return and payment of value-added tax has been made (No. 4).

No. 5, a check with a total face value of KRW 4 million directly for the payment of value added tax by the Plaintiff

A. A. 22 No. 10 pages 10.

㉣ 원고는 배ww가 위 빌딩 일부를 임차하여 영업 중인 중식당에 여러 차례 방문

In addition, it was recommended that wwws that appeal the difficulty of “the funeral is inside” would be advertising. Thisa explained to wws that “the building was loaned by children” in relation to the above building, and the owner of the above building was known to the Plaintiff (Evidence A No. 22, No. 8, No. 24).

For this reason, a copy of the plaintiff's driver's license is attached to the application for opening the bank account of this case.

C. The Plaintiff visited the National Bank at the time of the instant loan and signed and sealed the loan document.

In addition, the certificate of personal seal impression was issued for the establishment of the mortgage of this case (A No. 16)

16-17 pages, Gap No. 17, and witness Lee-a-record, 9-10 pages.

On September 22, 2012, the Plaintiff in the name of the Plaintiff at the time of the instant loan by the Prosecutor’s Office

He stated that he was aware that the ownership transfer registration was made (No. 16 No. 16 pages).

Peda also completed the registration of ownership transfer in respect of the above building to the Plaintiff.

I inform that it is (A No. 12, No. 3).

The registration of ownership transfer has been completed in 11 real estate in the future of 11 family-friendly relatives in Isa, as shown in [Attachment No. 1-11] with 00 funds embezzled by Isa for 00 times.

In addition, only for the building of this case, the gift tax was reported and paid.

At the time of being investigated on suspicion, such as embezzlement of funds 00 times, the Ministry of National Defense submitted explanatory materials to the prosecution that the actual property owned by 00 times is sufficient, and there is no injury to the members. The building of this case is not included in the content of the 00th property attached to such explanatory materials (No. 7 No. 10-11 pages).

On July 31, 2012, with respect to the above building, the seller, the buyer, and the buyer at least 00 times.

A sales contract with 0 billion won is prepared (No. 6) and on August 3, 2012, the registration of ownership transfer was completed in 00 times from the Plaintiff (No. 4-1, No. 2), and the above sales price was deposited into the account in the name of the Plaintiff.

㉪ 이aa의 가족 소유 재산은 이aa가 00회를 운영하기 시작할 무렵인

D. At the time of December 31, 2000, approximately KRW 00 billion was exceeded, but around July 25, 2012, approximately KRW 00 billion was exceeded.

It seems that at the time of the completion of the registration of ownership transfer in the Plaintiff’s future with respect to the instant building (No. 32, 33) and at the time of the repayment of the instant loan ( regardless of whether the formation process of the instant building was lawful). In other words, Isa seems to have sufficient financial capability to donate the purchase fund of the instant building and the instant loan to the Plaintiff, one of its children, to the Plaintiff.

㉫ 이aa는 원고 명의의 계좌로 입금된 위 00억 원을 00회에 대하여 횡

For example, the defendant paid the amount of damages as the amount of damages, and the defendant paid the amount of the above 0 billion won to Isa on the same date.

Gifted on or around December 2013, 2013, each of them shall be deemed to have been donated to Eaa (Gifts) and to the plaintiff (drawee and joint obligor).

Each gift tax of KRW 0,00,000,000 was imposed. [The plaintiff and Isa are 000,000,000

No. 0000 filed a lawsuit seeking the revocation of the imposition of each gift tax, but the argument of this case

On November 27, 2015, the lower court was dismissed.

C) As such, with respect to the instant building for which ownership transfer registration was completed in the Plaintiff’s name, the Plaintiff

The collateral security of this case created with the plaintiff as the debtor by using a certificate of personal seal impression issued;

The loan of this case is received in the name of the plaintiff, and the building is a relative with the family of thisa.

In the future, the return and payment of gift tax shall be made only on 11 real estate for which ownership transfer registration has been completed.

In light of the fact that the Plaintiff visited the above building several times, the payment of value-added tax due to the lease of the above building and the instant loan process were partially involved, and the rent of the building was deposited into the Plaintiff’s account in the name of the Plaintiff, etc., the owner of the above building in light of the empirical rule can be sufficiently inferred by the Plaintiff as a donation of KRW 00 billion for the loan repayment of this case from Aa.

3) Whether the person cannot be eligible for application of the empirical rule

Next, ratification that Isa has donated KRW 00 billion to the Plaintiff the instant loan repayment fund

We examine whether there are any special circumstances that could interfere with this act.

A) Each entry in Gap evidence Nos. 11, 12, 15, 17, 18, 24-27, 29, 36-38, and 42, the witness mostx, and gambling

According to the testimony of v and witness testimony of E, part of Eaa, the plaintiff shall conclude the sales contract of this case

The real estate intermediary or seller who arranged the sale and purchase of the instant building from the time to the time of the remainder payment;

The fact that there is no time to reach a contract, and the lease contract is concluded in the name of the lessee and the plaintiff in the above building.

A. A. the person who manages and manages the rental profit and the security guard is a person who is a a.b. B.a.

In case of 00 buildings at the time of loan, the registration of ownership transfer in its own name;

was known to the effect that it was completed (No. 22, No. 6, No. 16).

Ma Ma Ma 88

Isa is the second embezzlement in this Court and visits the Plaintiff to the National Bank at the time of the loan of this case.

all the facts signed on the lending document(aa-record 10,12,13,20 pages),

A statement that the Plaintiff did not visit the National Bank at the time of the instant loan in the prosecution investigation process;

In addition, the second embezzlement was denied, and it was re-written to reverse it (No. 7 2-4 pages).

��진술 자체의 합리성, 상당성

Details of the registration of transfer under the name of the Plaintiff

The Plaintiff and Isa, as the case may be, transfer of ownership, etc. in its own name with respect to the instant building, in its own name.

The Defendant’s column No. 12-18 is the same as the Defendant’s column in the name of Eaa.

In the situation where the ownership transfer registration has been completed with respect to these seven real estates (Evidence Nos. 6, 19, 32, 34, 43 of A, and witness A), the ownership transfer registration in the name of Aa from the situation where the ownership transfer registration was completed to the building of this case.

for the avoidance of a large amount of comprehensive real estate holding tax against Ba if such tax may be imposed.

I explained in form that the registration of ownership transfer was completed in the future of the plaintiff, however,

In the event that the registration of transfer of ownership is completed in the name of the building of this case, it shall be imposed to Ba.

Amount of gross real estate holding tax shall be KRW 000,000,000, and the amount of gross real estate holding tax due to the donation of funds for purchase under thisa.

The sum of the amount of additional gift tax, equivalent to the amount of gift tax for the payment of such tax, following donation;

in the process of examination of a witness against A, this part in the process of examination of a witness against A is an issue

However, even though the transfer registration of ownership in the building of this case was completed in the Plaintiff’s future, the Plaintiff did not provide any specific explanation as to it until the closing of argument (19 pages). As to Isa, 00 dong 00 dong 00, April 19, 2011, even after the completion of the transfer registration in the Plaintiff’s future.

3. The fact that each ownership registration has been completed with respect to 00 apartment units 106 2004, 2004 (attached Form Nos. 14

In the light of 14, 15, etc., the explanation between the plaintiff and Ea is not persuasive.

Doing the fact that the gift tax was reported and paid

As seen earlier, the ownership transfer registration was completed with respect to 11 real estate in the name of the family members of Ea in the 00-time funds embezzled by Ea, and only 11 real estate was reported and paid with respect to the instant building. The Plaintiff and Ea explained that the reasons were the advice from EAx, a tax agent, to avoid the investigation into the source of the purchase fund, and that in fact, the Plaintiff was not intended to transfer the ownership of the instant building to the Plaintiff. However, in this court, the Plaintiff testified that “Ea was to be able to return and pay the gift tax first in this court (15 pages of the record)” and that “Ea was to be said to be able to return and pay the gift tax first in this court (15 pages) and that there was no explanation as to whether it was necessary to avoid the investigation into the source of the purchase fund of the instant building among the said 11 real estate. In light of the above, it is difficult to believe that the above explanation was made as is.

4) Sub-committee

According to the above circumstances, the building of this case is reverted to the plaintiff and thus, the building of this case belongs to the plaintiff.

Since the substantial subject of the loan can also be seen as the plaintiff, Aa shall repay the loan of this case.

the Plaintiff may be deemed to have given a donation equivalent to the amount of such reimbursement.

1) Although Isa testified that gift tax was paid and paid in relation to the shipping substitute apartment (attached No. 11) in the name of the next South C, it is not clear that the facts are unclear (aa record No. 19).

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

IsaA

in the name of the State bank of this case, or the applicant column for the application to open the bank account of our bank

B. The Plaintiff’s signature is also written application for automatic transfer related to other financial accounts under the name of the Plaintiff.

한 사실, ㉣ 이aa가 원고 명의의 차량 구매계약서에도 원고의 서명을 한 사실, ㉤ 원

Suwon District Court 000Kahap0000 on September 26, 2012, the Plaintiff in collusion with Ea, No. 1, 2

(1) include the first and second facts of prosecution in accordance with the order of the above embezzlement (hereinafter referred to as the "facts of prosecution");

The Act on the Regulation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)

The court of first instance on the facts charged, the facts of the first prosecution, and the facts of the first prosecution, shall be deemed 00 times only by the person himself.

The statement of thisa to the effect that the instant building was purchased in the name of thisb and transferred ownership in the name of thisb, and that thisb, from the time of the conclusion of the instant building sales contract to the time of the remainder payment, has not been made only once with the real estate intermediary or seller acting as a broker for the purchase and sale of the instant building, that is, the lessee of the building entered into a lease contract with the lessee and the person who has been in charge of the management of the rent and profit-making, and that it is sufficiently possible for thisb to purchase the instant building in the name of thisbb by using the identification card and seal of thisb, A.b. to purchase the instant building in the name of this bb, using the identification card and seal of this b.

The facts of the second prosecution on the basis of "no material to be deemed to have participated in the process of purchasing this building", etc.

the loan of this case solely with a 00-time loan of this case.

A. The statement made by this purport, b. o.b. 00 times in advance by Isa 00

It is difficult to deem that the circumstance was aware that the instant loan was to be repaid, and that it was an interest.

bb) inasmuch as the funds transferred from the account in the name of an individual have been used in the repayment of the loan;

00. The bank was responsible for withdrawing funds from the bank account under the name of 00.

Inasmuch as the evidence submitted by the prosecutor alone that it is difficult to readily conclude that the process of repayment of the loan was recognized, the court below rejected the prosecutor’s appeal, and found the fact that the judgment of innocence was final and conclusive on the grounds that it is insufficient to recognize the Plaintiff’s conspiracy. The Prosecutor appealed to the judgment of innocence on the above part. However, the appellate court (Seoul High Court 000No000) did not dismiss the prosecutor’s appeal, and the prosecutor’s appeal against the above judgment of appeal became final and conclusive

B) However, with respect to whether the instant taxation requirements are satisfied, the instant building

(a) If the actual owner of the loan of this case is a person who has received the loan of this case, or is the plaintiff, the core

적인 관건이라 할 것인데, 위 (2)항에서 살펴 본 사정과 다음 ��, ��와 같은 점에 비추

In other words, there is a special reason to deny the application of the above rule of experience only with the fact that the above paragraph (a) is recognized.

and at least administrative disposition as to the facts of the taxation requirement of this case

It seems that there is sufficient proof to recognize the legality of the reason for the disposition in the board.

��위 무죄 판결만으로 이 사건 빌딩의 소유자가 이aa라고 볼 수는 없다.

The main reason why the judgment of innocence was rendered is that the Plaintiff, in collusion with Eaa, embezzled Nos. 1 and 2.

The facts charged to the extent that there is no room for a judge to make a reasonable doubt as to whether or not

It seems that the proof by evidence with probative value, which leads to the conviction that this is true, is not based on the judgment that the ownership of the instant building has not been substantially attributed to the Plaintiff (if aa does not embezzled up 00 funds, and fully paid the purchase price of the building with its own funds, it does not interfere with recognizing it as a donation to the Plaintiff).

��원고의 주장과 이aa의 증언 내용은 이를 그대로 신뢰하기 어렵다.

The actual owner of the instant building, who is the person to whom the instant loan was granted, is ultimately the source.

The plaintiff's assertion and testimony of Isa as it relates to internal circumstances between Maa

How trust can be trusted is a major issue.

In determining this, it is reasonable, objective reasonableness of the statement itself of the Plaintiff and Isa;

not only the consistency, etc. before and after, but also the interest derived from their usual comments and their statements;

It should also be examined without any doubt, and in light of the following points, the above assertion and testimony should be examined.

It is difficult to believe this as it is.

��평소의 인품

After the establishment of the NAA on January 9, 1998, it embezzled 00 billion won of 00 billion won in total, including 1 and 2 embezzlements over 217 times in total, and 'Mutual Aid Association', under the name of 'Mutual Aid Association', 'the representative and director-based on the credit acquired as the representative and director-based, the current professors engaged in the act of receiving KRW 00 million in total through an exaggerated public relations based on the credit acquired as the representative and director-based, and during that process, the damage was considerably harmful to the social level in its size or damage.

(A) Evidence 9 1, 2)

The Republic of Korea also joined the Republic of Korea around 00 times on March 2002, the Plaintiff had a significant influence within the Mutual-Aid Association from October 201, 201, and committed a crime of receiving the same kind in collaboration with the Republic of Korea (A).

Nos. 6 8-9, 37, 38)

B. As seen earlier, during the period E.a runs 00 times, the property owned by E.a and its family members increased considerably. The Plaintiff and their family members resided in a high-priced house during the said period and owned several high-priced automobiles, and the Plaintiff’s female members were transferred from E.a to 100,000 dollars or more each year, while studying abroad (No. 6 No. 11, 13).

No. 11-12, No. 16, No. 20) and the plaintiff also have a significant influence on 00 times during the above period.

the prosecution on July 31, 2012

At the time of search and seizure, all of the plaintiff and his family members, who were not present at least 00 times;

(A) No. 16 No. 22, No. 24

10 pages) The relationship between the Plaintiff and Eaa, the Plaintiff’s living level, the status in the workplace, etc.

(1) An act of embezzlement at least by Isa, even if the Plaintiff did not act as a public offering of Isa and embezzlement;

It seems that he had been aware of it directly and indirectly.

��진술의 일관성

Do Governor's reversal of the plaintiff's statement

The plaintiff first receives the loan of this case from the National Bank at the time of the prosecutor's investigation.

in this case, the author stated that the signature on the loan document is not memoryed, and then that later;

Head of Seodaemun Tax Office

October 23, 2015

December 11, 2015

1. The plaintiff's claim is dismissed.

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

The disposition of imposition of KRW 00,000,000, which was based on the gift made on April 29, 2010 by the former Defendant against the Plaintiff on November 1, 2013 is revoked.

1. Details of the disposition;

A. The sales of this case

1) With respect to the above land and above land and above land and building (hereinafter collectively referred to as the "building in this case"), on February 20, 2008, a sales contract was prepared on February 20, 2008 by a seller of Chozz, the purchaser, the plaintiff, the total purchase price of KRW 0 billion, the down payment of KRW 00 million, the down payment of KRW 00 billion, and the remainder of KRW 0 billion (hereinafter referred to as the "sale in this case"), and on February 25, 2008, from Chozz on February 25, 2008 to the plaintiff.