beta
Text
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. The director of the Seoul Regional Tax Office confirmed that the deceased transferred KRW 1.2 billion to the account in the Plaintiff’s name (hereinafter “the instant money”) on May 26, 2016 through August 25, 2016 with respect to the inheritance of the deceased B (the Plaintiff’s spouse, death on April 26, 2015, hereinafter “the deceased”), and notified the Defendant of the taxation data that the Plaintiff assessed as having donated the said money from the deceased on May 31, 2007 that the deceased would have received KRW 1.2 billion (hereinafter “the instant money”). On October 12, 2016, the Seoul Regional Tax Office notified the Defendant of the taxation data that the Plaintiff would have received a donation from the deceased. The amount of tax notified on the date of the tax notice is non-existent, and the amount of gift tax donated on May 31, 201, donated on October 16, 2016, 16, 2006, 16.
B. Accordingly, on October 12, 2016, the Defendant notified the Plaintiff of KRW 461,286,00 (including additional taxes; hereinafter the same shall apply) of the gift tax on the instant money and KRW 594,929,660 of the gift tax adjusted by adding the donation amount of KRW 3 billion on October 16, 2009, which was initially reported by the Plaintiff, as re-donations.
In addition, the Defendant determined that the deceased’s heir (Plaintiff, C, and D) omitted the amount of the instant case and KRW 1,367,767,767,570 from the time of filing an inheritance tax return. On October 12, 2016, the Defendant issued a revised notice of the amount of KRW 1,367,767,570 (including additional tax) inherited property of April 26, 2015, calculated by adding the amount of the instant case and the amount of KRW 1,367,767,570 to the property of advance donation.
(hereinafter referred to as the “instant disposition”). The reorganization of this in the table is as follows:
C. On January 18, 2017, the Plaintiff filed an appeal with the Tax Tribunal on the imposition of each of the above gift tax and the instant disposition. However, the Tax Tribunal dismissed the Plaintiff’s appeal on the instant disposition on October 31, 2017 on the grounds that the period of time elapsed.
Each of the above gift taxes is imposed.