Seoul Administrative Court-2013-Gu Partnership-4996 ( October 21, 2014)

It shall not be deemed that an apartment right received from the Siber land has been acquired by sale in advance.

It shall not be deemed that the apartment house right received from the Siber land has been acquired by the transaction before being donated, and it shall not be deemed as the amount of onerous donation by the debt guarantee.

2014Guhap1957 Revocation of Disposition of Imposition of Gift Tax

KimA

Head of the tax office;

March 20, 2015

April 3, 2015

1. All appeals filed by the plaintiff (appointed party) are dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

Cheong-gu Office

The remainder of the judgment of the court of first instance, excluding the additional part, shall be revoked. The defendant, on March 16, 2012, issued to the plaintiff (appointed party; hereinafter referred to as "the plaintiff") on March 16, 2012,OO (including additional taxes; hereinafter the same shall apply

C) Disposition of imposition of capital gains tax, OOOO(including additional tax), made on January 1, 2014 to the designated parties;

All of the disposition of imposition shall be revoked.

1. The part citing the judgment of the court of first instance

The reasons for this Court's ruling are as follows and added to the following paragraphs:

Article 8 of the Administrative Litigation Act, except for those to be determined by the court of first instance, is the same as the relevant part of the judgment.

The relevant part shall be quoted pursuant to paragraph (2) of this Article, the main sentence of Article 420 of the Civil Procedure Act.

"(1)" shall be deleted from the 12th place.

○ 3 Subsequent to the “revision of the amount of increase” following the fourth below (the plaintiff is the inheritor among the capital gains tax portion)

It seems that there is no objection with respect to the individual allotment ratio of the designated parties.

○ 7th place "the receipt and receipt of security" means "the security fee".

○ 12th, the term “O0 won” means “O00 won”.

In addition, "from the 15th second to the 15th," the second to the 15th to the following:

According to the statements in Gap evidence Nos. 63 through 65, the OO of the designated person who is the husband of the plaintiff is 202.

6.7. Loans extended by OO insurance companies in the amount of KRW 00,000 and thereafter extended by such companies;

It is recognized that only KRW 00,000 included in the OO was delivered to OO and used to repay the obligation to return the deposit to tenants of multi-household housing located in Sejong-dong OO. However, the evidence submitted by the Plaintiff alone is insufficient to deem that KRW O0,000 delivered to OO was paid in connection with the donation of the above multi-household house or the right to move into a cooperative of this case, and there is no other evidence to acknowledge this otherwise.

2. Additional determination

The amount borne by the Plaintiff in relation to the right to occupy the association members of this case shall be O

The extent of detention, and the 1/2 shares of the instant building in the name of OO are owned by the Plaintiff or is not so owned.

Even if not, the above shares were to be paid in kind to the plaintiff, and thus, each of the above shares in this case on different premise.

The plaintiff asserts that the disposition is unlawful (However, the plaintiff's right to move into the association of this case)

withdrawal of assertion of onerous donation in relation to the secured debt of the right to collateral security established against such apartment;

(f).

However, various circumstances in the first instance trial, which are added to or supplement by the following:

In other words, the OOO does not have any record relating to the sale and purchase of the plaintiff's assertion or the onerous donation.

There has been no remaining OO which has been recorded every day, and which is adequate for us to record the day.

Taking into account the character, etc., it seems to be very natural, and the preparation of OO 209.

10. 15. Written Statements (Evidence No. 8-2) No. 15. OO. merely shall have the obligation to the Plaintiff by OOO.

include only the content to be borne by the corporation, which has not yet passed since the date of the preparation;

November 3, 2009, the part that the contract for succession of rights and obligations relating to the right to move-in of the union members of this case was prepared.

Considering the interests of the parties, the succession of the rights and obligations related to the occupancy right.

The fact that the contents of the building did not appear to be very exceptional, as alleged by the Plaintiff, is not submitted materials to deem that the lease contract for the part of the building of this case owned by OO was concluded falsely (it seems that the Plaintiff used part of the building of this case owned by OO as an economic activity zone from December 2, 2000 and subsequently leased part of the building of this case after May 2006). As to the building of this case, it appears that OO only KRW 200 out of OO won was leased under the Plaintiff’s name because it was difficult for OO to lend it under the Plaintiff’s name due to age limit, etc. (i.e., payment of interest by OOO, collateral security obligations by OO also appears to be the debtor), and that it is difficult for OOOO to accept the reasoning and circumstances that the Plaintiff acquired ownership transfer registration for the building of this case from 204 to 140% of the Plaintiff’s share after 204.

3. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the Plaintiff are dismissed.