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1. The Defendant imposed a gift tax of KRW 7,205,530 on the Plaintiff on April 21, 2015, and the gift tax of January 5, 2015.
Reasons
1. Details of the disposition;
A. On October 30, 2013, the Plaintiff received 1,322.5/2,645/2,00 of the 1,322 square meters (hereinafter “instant land”) from Leecheon-si, his father (hereinafter “instant donation”), and reported and paid KRW 2,01,820,00 on November 1, 201, after completing the registration of ownership transfer on November 1, 2013 (No. 47173, receipt on November 1, 2013; hereinafter “instant registration of ownership”).
B. On December 9, 2014, the Plaintiff filed a claim for the return of the gift tax on the ground that the instant land was returned by the deadline for filing the gift tax return, but the Defendant rejected the claim on January 5, 2015.
(hereinafter referred to as “instant refusal disposition”). C.
On April 21, 2015, the Defendant confirmed on March 31, 2006, when the Plaintiff reported the gift tax of the instant land, that the Plaintiff omitted the aggregate report on the value of the land donated by D, her mother, and determined and notified KRW 7,205,530 on October 30, 2013.
(hereinafter referred to as the "disposition of this case" and the "disposition of this case," including the disposition of this case and the disposition of this case, are referred to as the "disposition of this case"). / [Grounds for recognition] without dispute, Gap evidence 1 through 6, Eul evidence 1, and the purport of the whole pleadings.
2. To make entries in the attached statutes concerned;
3. Whether the instant disposition is lawful
A. 1) After the Plaintiff donated the instant land, the Plaintiff, a creditor of B, the Gangwon Credit Guarantee Foundation, and the Korea Credit Guarantee Fund, on November 27, 2013, and on December 10, 2013, the Plaintiff completed a provisional disposition on the instant land by deeming the right to claim restitution due to the revocation of fraudulent act as a preserved right. (2) On January 9, 2014, the Plaintiff agreed with B to cancel the instant gift agreement and to cancel the registration of transfer of ownership on the same day, and filed an application for the cancellation of the registration of transfer of ownership on the same day. However, the Suwon District Court Leecheon District Court’s registry on January 10, 2014, filed an application for the cancellation of the said registration of transfer of ownership.