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(영문) 서울행정법원 2019.04.30 2018구합54071
증여세등부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On August 30, 200, the Plaintiff married with B (hereinafter “the decedent”) on August 30, 200, and there is C as his child.

B. On May 28, 1984, the decedent married with D on May 28, 1984, but divorced on July 19, 200, and among them, E, F, and G are children.

C. On February 8, 2015, the decedent died, and on September 25, 2015, the offsprings of the Plaintiff and the inheritee reported inheritance tax amounting to KRW 5,815,567,143 on September 25, 2015 and paid KRW 1,262,00,000,000 of inheritance tax.

From March 30, 2016 to September 15, 2016, the director of the Seoul Regional Tax Office conducted an inheritance tax investigation with respect to the Plaintiff, and notified the Defendants of the taxation data that the amount deposited from the account under the name of the decedent to the account under the name of the Plaintiff was the prior donation property of the decedent, and the amount deposited from the account under the name of the decedent to the account under the name of the decedent was KRW 1.4 billion among the deposit deposit for the deposit for the lease deposit deposited from the account under the name of the decedent, the amount of KRW 1/2 of the Plaintiff’s shares should be added to the inherited property.

E. From 2009 to 2014, Defendant Samsung Tax Office: (a) deemed that the sum of KRW 2,028,812,145 deposited in the name of the Plaintiff from the account held in the name of the decedent (hereinafter “instant money”) was donated property prior to donation and imposed a total of KRW 913,843,240 on the Plaintiff on April 4, 2017, as indicated in attached Table 1.

(B) On April 4, 2017, the lower court imposed an inheritance tax of KRW 1,317,19,170 on the Plaintiff on April 4, 2017, after adding the amount of the instant gift tax and KRW 700 million equivalent to the Plaintiff’s equity (1/2) out of KRW 1.4 billion of the deposit for the lease on H apartment I, Gangnam-gu Seoul, Seoul, which was deposited from the account held in the name of the heir (hereinafter “instant deposit”).

(hereinafter “Disposition imposing inheritance tax of this case”). 【No dispute exists, Gap’s evidence 1 to 3, Eul’s evidence 2 and 15, and the purport of the whole pleadings.

2. The plaintiff's assertion.

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