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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 March 30, 2018, the Plaintiff donated (hereinafter “instant donation”) the Yeongdeungpo-gu Seoul Metropolitan Government C Apartment D (hereinafter “instant apartment”) to the Plaintiff’s father B, and the building to which the said apartment belongs (hereinafter “C”).
B. The Plaintiff calculated the gift tax base and tax amount by deeming the market price of the apartment of this case as KRW 1 billion, and reported and paid KRW 23,552,130.
C. Article 60(2) of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”); Article 49(1)1 and (4) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 28638, Feb. 13, 2018; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”); Article 15(3)1 of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (amended by Ordinance No. 719, Mar. 20, 2019; hereinafter “former Enforcement Rule of the Inheritance Tax and Gift Tax Act”); Article 49(1)1 and (4) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 719, Sep. 1, 2019; hereinafter “former Enforcement Rule of the Inheritance Tax and Gift Tax Act”); Article 15(3)1 of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (hereinafter “instant correction”).
On October 24, 2019, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, which was dismissed on December 29, 2019.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 3, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff's assertion 1) The market price of the apartment of this case is C apartment F (hereinafter "the apartment of this case 2").
The transaction value as of January 5, 2018 should be KRW 950 million, which is the transaction value as of January 5, 2018.
Article 49(1)1 and (4) of the Enforcement Decree of the former Inheritance and Gift Tax Act, and Article 15(3)1 of the Enforcement Rule of the former Inheritance and Gift Tax Act shall meet all the requirements, and the said transaction price shall be determined by Ordinance of the Ministry of Strategy and Finance on March 20, 2019.