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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On November 6, 2007, the Plaintiff acquired B apartment 21 Dong 1201 (hereinafter “instant apartment”) in the purchase price of KRW 1,800,000,000. The details of the specific contract regarding the payment of the purchase price and the details of the payment of the purchase price are as shown in attached Table 1.
B. On May 14, 2009, the head of Sung-dong Tax Office demanded the Plaintiff to submit explanatory materials related to the source of acquisition funds on the ground that the amount of funds is insufficient to prepare for the amount of funds acquired, and submitted the relevant materials from the Plaintiff, but the submitted materials alone were insufficient to explain. On March 25, 2010, the head of Sung-dong Tax Office commenced an investigation into the substance of gift tax against the Plaintiff.
C. After that, the head of Sungdong Tax Office concluded that the source of the apartment acquisition fund of this case is the Nonghyup Bank account in the name of the Plaintiff (Account Number C: hereinafter “C”) and that KRW 1.65 million deposited in the said account was transferred from the Nonghyup Bank account in the name of the Plaintiff (Account Number: D; hereinafter “the No. 2 Nonghyup Bank account”) and that KRW 2.44 billion was confirmed with the Plaintiff’s real estate rental income, transfer income, etc. and the funds were used as the purchase fund of this case, and notified the Plaintiff of the results of the said investigation on May 6, 2010.
(hereinafter referred to as "first tax investigation") d.
Meanwhile, from March 21, 2013, the director of the Seoul Regional Tax Office verified that E, while conducting an individual integrated investigation against E, his father, made a tax investigation against the Plaintiff from April 29, 2013 to July 8, 2013, conducted a tax investigation against the Plaintiff, and notified the Defendant of the result of the investigation that the Plaintiff was donated the payment of the intermediate payment of KRW 620,000,000, and the remainder of KRW 900,000,000, out of the purchase price of the apartment of this case.
hereinafter referred to as “second tax investigation”.