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(영문) 부산지방법원 2017.04.07 2016구합21184
증여세부과처분취소
Text

1. As to the Plaintiff on September 16, 2014:

A. Disposition of imposition of KRW 2,070,164,450 on the gift of November 21, 2007.

Reasons

1. Details of the disposition;

A. The Plaintiff is an incorporated foundation established on January 24, 2007 for the purpose of collecting, preserving, and exhibiting books, ancient documents, art works, etc.

B. On September 16, 2014, the Defendant rendered and notified the Plaintiff of KRW 6,631,926,110 on the ground that the Plaintiff received KRW 6,225,405,941 from the deceased’s and C groups respectively from KRW 2,578,901,890 on the ground that the Plaintiff did not perform its duty to pay gift tax within the prescribed period.

Tax amount to be determined by the donor on the donation date of the tax items belonging to the State - Tax amount to be determined by the donor on Sep. 14, 2006, B 609, 728, 8209, 609, 728, 8207 gift tax on Sep. 14, 2006; 2,369, 809, 5242,070, 164, 4508, gift tax on Nov. 21, 2007; 3,743, 412, 8132, 383, 824, 400; 3824, 400; 31,568,41, 568, 468, 208, 208, 2068, 2619, 2064, 20616, 2008

C. On December 24, 2014, the Plaintiff filed an appeal with the Tax Tribunal, and the Tax Tribunal decided on December 16, 2015 as follows.

“The Defendant’s imposition of KRW 609,728,820 on the donation of September 14, 2006, KRW 2,070,164,450 on the donation of November 21, 2007, KRW 2,383,824,40 on the donation of December 31, 2008, KRW 1,568,208,440 on the donation of March 26, 2010 as the donation of KRW 1,568,208,440 on the donation of September 14, 206 by the Plaintiff to the Plaintiff, shall be deducted from the value of property; KRW 376,112,67 on the deposit of Samsung Securities account of the Plaintiff; KRW 173,00,000 on the deposit of the Korea Foundation; and KRW 600,00 on the deposit and termination date; and the Plaintiff’s remaining tax base and tax amount shall be dismissed.”

D. According to the decision of the Tax Tribunal on January 4, 2016, the Defendant corrected the date of donation on September 14, 2006 as indicated below Nos. 1 through 3 as of February 20, 2007. The Defendant also corrected and notified the tax base and tax amount on the remainder of donations. On April 4, 2016, the Defendant notified the correction and notification of the tax base and tax amount as described in Nos. 4 of the same Table.

The defendant was originally the defendant on 2014.

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