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조세심판원 질의회신 | 1994-11-23 | 재삼46014-3011 | 상증
Document Number

Second 46014-3011 ( November 24, 1994)

Items of Taxation

Certificates of merit

Journal

If the total amount of the gift value received from the same person within five years prior to the donation is ten million won or more, gift tax shall be imposed by adding up the value of the donation, so in case of an inquiry, regardless of the value of the donation.

Congress RESALS

If the aggregate amount of the gift value received from the same person within 5 years prior to the relevant donation under Article 31-3 (1) of the Inheritance Tax Act, is ten million won or more, gift tax shall be imposed by summing up the value of the donation, and therefore, in case of an inquiry, it shall be subject to cumulative taxation regardless of

Related statutes

【Re-donation” in Article 31-3 of the Inheritance Tax Act

Main text

1. A summary of the contents of inquiry;

Whether the aggregate of the value of donated property received by a minor at the time of receiving a re-property property from an Arabic in November of the gold year after having received property equivalent to 15 million won from an Arabic land in December of the gold year, and having received 15 million won at the time of a voluntary report on gift tax, is subject to cumulative taxation of gift tax in cases falling under any of the following subparagraphs:

C. Foods

The aggregate of the donated property received from the same person within five years before the relevant donation;

(1) When the amount exceeds 10 million won

(2) When the amount of 10 million won is exceeded

(c) When ten million won or less has been granted.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 31-3(1) of the Inheritance Tax Act 【Cases of Re-donation】