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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. The Plaintiff’s mother B (name B before the name of the Plaintiff’s mother) owns Nonparty D’s name 336 square meters of land E in Nam-gu Incheon Metropolitan City and 1262.98 square meters of neighborhood living facilities (hereinafter “instant real estate”). On February 27, 2004, the Plaintiff’s mother B (name C before the name of the Plaintiff’s mother’s mother’s name) sold to Nonparty F at KRW 1.1 billion.
B. As a result of conducting a field investigation of transfer income tax on the sale of the instant real estate, the head of Seocheon District Office: (a) deposited the remainder of KRW 33,000,000 (hereinafter “instant key amount”) from the transfer price of KRW 1.1 billion in the Plaintiff’s account in the name of the Plaintiff (Account Number G; hereinafter “instant First Account”); (b) deposited the Plaintiff’s account in the name of the Plaintiff (as of February 4, 2004, KRW 160,000,000; KRW 90,000,000 on February 16, 2004; KRW 83,000,000,000 on July 6, 2004; and (c) notified the Defendant of the fact that the instant account was transferred from the first account to the Plaintiff’s account in the name of another No. 156,000,000 on February 204, 2004.
C. Based on the above notice, the Defendant conducted an investigation of gift tax on the Plaintiff from January 28, 2013 to April 2, 2013, and notified the Plaintiff that KRW 333,00,00,00, which was deposited into the Plaintiff’s first account, should be deemed as the amount that B donated to the Plaintiff, and the Defendant made a prior notice that the Plaintiff would impose gift tax on the Plaintiff in total amount of KRW 108,505,003 ( KRW 35,006,400 on donations of February 4, 2004, KRW 38,49,218, and KRW 34,99,385 on donations of February 16, 2004, and the Plaintiff claimed a pre-assessment review on May 6, 2013.
As a result of examining the plaintiff's claim for pre-assessment review, the defendant judged that part of the plaintiff's claim is reasonable, and, as shown below, 20,896,000 won remaining after deducting the amount of KRW 112,104,00 which was judged to have been actually used from the amount of KRW 333,00,00 deposited in the first account of this case as shown below, 60.