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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 June 15, 2006, the Plaintiff acquired land and buildings on three lots, other than B, Busan, and the land (hereinafter “instant real estate”) in collaboration with two side C, MaD and siblings (E, F), and on the same day, borrowed 1.4 billion won from the Busan Bank Co., Ltd. (hereinafter “Resan Bank”) as collateral, and borrowed 1.4 billion won additional KRW 100 million (hereinafter “the instant loan”).
B. On December 31, 2008, the Plaintiff’s father C borrowed a G golf range of KRW 1.7 billion from the Busan Bank as security and repaid the instant loan amounting to KRW 100 million.
C. As a result of conducting a tax investigation, the director of the Seosan District Tax Office determined C’s repayment of the instant loan to the Plaintiff as a gift from debt exemption against the Plaintiff and notified the Defendant of taxation data. On May 20, 2013, the Defendant decided and notified the Plaintiff of KRW 34,024,860, gift tax amounting to KRW 34,024,
(hereinafter “instant disposition”) D.
Accordingly, the Plaintiff filed an appeal with the Tax Tribunal on December 6, 2013, but was dismissed on December 3, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 4, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff jointly owned with the father C, MaD, and 2 siblings, and jointly operated a real estate rental business by sharing the H building (hereinafter “H building,” 20% each of which is jointly owned by the father C, MaD, and H building).
C repaid the instant loan in terms of the Plaintiff’s rent income (19 million won) for the H building that he managed before the repayment of the instant loan.
Therefore, the Plaintiff cannot be deemed to have donated the repayment of the instant loan to C.
(b) as shown in the attached Form of the relevant statutes.
C. The Plaintiff’s father C around December 31, 2008.