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Reasons
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(영문) 서울행정법원 2015.05.15 2014구합10875
종합소득세부과처분취소
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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. From September 7, 2006 to May 28, 2007, the mid-term regional tax office: (a) conducted a special tax investigation with respect to B and C corporation operated by B as the representative director; and (b) sent the assessment data of gift tax to the head of Seocheon District Tax Office by deeming B to have omitted gift tax; and (c) on June 20, 2007, the head of Seocheon District Tax Office imposed a gift tax of KRW 1,354,836,50 on B; and (b) imposed a gift tax of KRW 6,363,53,570 on the dividend of the corporation on November 15, 2007.

(hereinafter collectively referred to as “the imposition of gift tax in this case” and, when referring to some of them, referring to “the imposition of the first and second gift tax” according to the sequence) Plaintiff (hereinafter referred to as “the imposition of gift tax in this case”) (from January 1, 2000 to Gangnam-gu Seoul Metropolitan Government Tax Accounting Office”).

The agent E and F (B) of December 10, 2007.

2) As to the disposition imposing the gift tax of this case, the Plaintiff is delegated with the duty of objection (hereinafter “instant delegation agreement”).

(A) The contract shall be drawn up as follows: B Trustee(A): This contract shall be for objection, request for examination, request for adjudication and request for examination by the Board of Audit and Inspection (hereinafter referred to as “request for appeal”) with respect to the following cases by A.

(2) A’s purpose is to delegate Eul’s authority to act as an agent for all activities pertaining to the processing of the claim. (2) - Item B - Amount of gift tax: Amount of notified tax - Amount of tax: Amount of tax to be assessed: Amount of tax to be assessed: Amount of tax to be assessed: KRW 1,354,836,550; amount of tax to be assessed; and amount of remuneration to be paid to the head of Seocheoncheon District Tax Office KRW 2,63,53,570; date of notice notice notice: June 20, 2007; amount of remuneration to be paid on November 15, 2007; or amount of remuneration to be refunded (including interest on refund) or cancelled by an appeal as set forth in Article 1; amount of 20%; and amount of 10% of the amount of remuneration (additional tax) at the same time as this contract is concluded.

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