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Reasons
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(영문) 인천지방법원 2018.09.14 2017구합55224
증여세부과처분취소
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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 Schedule B remitted KRW 30,000,000 to the Plaintiff on February 11, 2009, and KRW 400,00,000 on April 14, 2010.

B. On December 10, 2013, the Defendant: (a) deemed that the Plaintiff donated KRW 430,00,000 to the Plaintiff each of the above transfers from B; (b) notified the Plaintiff of the imposition of KRW 118,305,00 on January 12, 2014; (c) determined and notified the Plaintiff of the imposition of KRW 118,305,000 on the gift tax reverted to year 2009; (d) found that the amount of KRW 400,000,000 on May 2, 2014 differs from the taxable value of the gift tax; and (e) reduced the amount of KRW 400,00,000 on the gift tax reverted to year 209 to the reduction of KRW 4,257,000.

Since then, the Plaintiff filed a lawsuit seeking revocation on the reduction, correction, and notification of the gift tax as the Incheon District Court 2014Guhap32152 by asserting that KRW 30,00,000, which was remitted on February 11, 2009, did not constitute a gift, but was sentenced to a dismissal ruling on July 17, 2015, and accordingly, filed an appeal as Seoul High Court 2015Nu53079, which was dismissed on January 28, 2016, and the judgment of the first instance court became final and conclusive on February 16, 2016.

(hereinafter “Lawsuit on Revocation of Gift Tax related to this case”) C.

On November 2, 2016, the Defendant deemed that the Plaintiff donated KRW 247,30,470 (including KRW 400,00,00,00 that was remitted by the Plaintiff on April 14, 2010) in 2010, the Plaintiff imposed and notified the gift tax of KRW 78,739,610 (including KRW 8,892,178, KRW 29,643,54, totaling KRW 38,535,722, as the Plaintiff paid by the Plaintiff according to the ruling of recommending reconciliation in the relevant lawsuit seeking revocation of fraudulent act; hereinafter “the instant money”).

(hereinafter “instant disposition”) D.

On November 24, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on September 12, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 7, 10 evidence, Eul evidence 1 to 3, the purport of the whole pleadings

2. The instant disposition is lawful.

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