early 2010 Heavy0319 ( December 10, 2010)

The time of acquisition of donated property shall be the time when the title truster has given his consent or approval.

In the case of a donation of real estate under a title trust to a third party without having the title of registration, where the trustee gives consent or consent to the transfer of the trust to the third party and the status of the truster is succeeded to by the donee, the time when the trustee gives such consent or consent shall be considered to be the time when the property was acquired, or it cannot be deemed that the consent or consent of the title trustee was obtained.

2011Revocation of revocation of disposition imposing gift tax, 2904

South Gyeong-gu

○ Head of tax office

September 1, 2011

September 29, 2011

1. The plaintiff's claim is dismissed.

2. The plaintiff shall bear the litigation costs.

The Defendant’s disposition of imposing KRW 432,377,120 on the Plaintiff on October 1, 2009 shall be revoked.

1. Details of the disposition;

가. 원고의 아버지인 망 남△△(2004.11. 26.사망)은 1967. 8. 31. ▽▽시 ☆구 AA 동 206-6 소재 토지 및 건물(이하 '이 사건 부동산'이라 한다)의 소유권을 취득하고, 1987. 3. 21. 원고의 장인인 김◎◎에게, 1987. 7. 27. 원고의 여동생인 남√√에게, 1988. 3. 23. 원고의 지인인 박BB에게 순차로 이 사건 부동산을 각 명의신탁하였고, 원고는 2004. 10. 20. 위 박BB으로부터 이 사건 부동산에 대한 소유권이전등기를 경료받았다.

B. The director of the ▽▽△ Regional Tax Office confirmed the above facts through a tax investigation, and notified the Defendant of the taxation-related tax amount of KRW 1,062,241,220, which is the standard market price of the instant real estate, on October 20, 2004, by deeming that the Plaintiff received the instant real estate from the above △△△△△△△△△△△△, and notified the Defendant of the taxation-related tax amount. On October 1, 2009, the Defendant decided and notified the Plaintiff of KRW 432,377,120, which is the standard market price of the instant real estate, as the taxable value of the gift tax of KRW 1

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 28, 2009, but was dismissed on December 9, 2010.

[Ground of recognition] Facts without dispute, Gap evidence 1 and 2, Gap evidence 3-1, 2, Eul evidence 1, 2, and 3, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

원고는 ① 명의수탁자인 박BB의 대리인 형식으로 2001. 7. 19. 석CC 외 1인과 이 사건 부동산에 대한 매매계약을 체결하고, 위 석CC 외 1인으로부터 계약금 190,000,000원을 원고가 수령하였고, ① 원고가 이 사건 부동산을 김￥￥ 등에게 임대 하고, 임대료를 원고의 통장으로 지급받았으며,(3) 이 사건 부동산의 재산세, 부가가치세, 종합소득세 등도 모두 원고가 납부하였고,@ 원고가 2004. 10. 20. 당시 명의수탁 자인 박BB에게 명의신탁에 대한 사례금으로 250.000.000원을 지급하였고, 박BB의 이 사건 부동산에 대한 양도소득세 등도 모두 원고가 부담하는 등 원고가 이미 1987 년경부터 이 사건 부동산의 소유자의 지위에 있었고, 위 명의수탁자들도 남△△이 원고에게 이 사건 부동산을 증여하였음을 알고 신탁자의 지위 이전에 대하여 동의 내지 승낙을 하였으므로 원고의 이 사건 부동산의 취득시기는 1987년경이라 할 것이다. 따라서 그로부터 15년이 경과하여 부과된 이 사건 처분은 제척기간이 도과하여 위법하다.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

In light of the above legal principles, it is reasonable to view that the time of acquisition of donated property, which is the time when the duty to pay the gift tax was established, is the time of transfer of ownership (Supreme Court Decision 91Nu1493 delivered on June 11, 191). In general real estate donation, the time of acquisition of donated property, which is the time when the duty to pay the gift tax was established, should be the time of the registration of transfer of ownership pursuant to the donation. However, in the case of donation of real estate under title trust to a third party with the trustee’s consent or consent to the transfer of the trust’s status, it is reasonable to view that the trustee would be the time of acquisition of donated property when he agreed or consented to the transfer of the trust’s status to the trustee, and that there is no reason to recognize that the Plaintiff paid 100 won to the trustee, which is the time when the trustee agreed or consented to the transfer of the trust status to the third party (see Supreme Court Decision 90Nu2063 delivered on February 5, 1999).

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.