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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. On March 22, 2013, the Plaintiff was donated from Seongdong-gu Seoul and one parcel of D Apartment No. 101, 1205 (hereinafter “instant apartment”), and completed the registration of ownership transfer by donation under his/her name on March 27, 2013.
B. In calculating the gift tax based on the donation of the instant apartment, the Plaintiff reported and paid KRW 77,760,000 to the head of the Nowon Tax Office on June 30, 2013, on the basis of the standard market price of the instant apartment (the base date for publication: January 1, 2012).
C. Based on the result of cross-integrated audit between August 24, 2015 and September 10, 2015 by the director of the Daegu Regional Tax Office, the head of the Nowon-gu District Tax Office confirmed that, as of March 27, 2013, the apartment of this case was sold in KRW 710,000,00 among D Apartment Nos. 301 (hereinafter “instant comparative apartment”) located in the same complex as the instant apartment of this case, and notified the Defendant of the data for taxation.
Accordingly, on March 4, 2016, the Defendant decided and notified the Plaintiff of KRW 79,706,880 (including additional taxes for underreporting KRW 5,760,00,000, additional taxes for underreporting KRW 16,346,880, and additional taxes for unfaithful payment for unfaithful payment) pursuant to Article 60(1) and (2) of the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter “former Enforcement Decree of the Inheritance Tax Act”) and Article 49(1) and (5) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013).
E. The Plaintiff appealed and filed an objection on May 16, 2016, but was dismissed on July 7, 2016, and the Defendant subsequently corrected ex officio an additional tax for underreporting KRW 5,760,000 from among the amount of the above notice of decision initially imposed on the Plaintiff.
73,946,880 won remaining after reduction of the above gift tax.