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1. The head of Seocho District Tax Office (hereinafter “the Head of Seocho Tax Office”) limited to Plaintiff B on August 1, 201, and the gift tax amount of KRW 2,911,800 on December 31, 201.
Reasons
1. Details of the disposition;
A. Plaintiff A and Plaintiff B, one of the Plaintiffs, are co-owners of the Gangnam-gu Seoul Metropolitan Government C large 1,153.8 square meters and above-ground buildings (hereinafter “instant real estate”), and carried on real estate leasing business as follows.
Co-owner's shares from August 17, 1996 to December 7, 2012, Plaintiff A, D, E, and F, respectively, 1/4 after December 7, 2012, Plaintiff A, and F, 1/4D, respectively, 3/16 Plaintiff B 1/8
B. According to the disposition imposing value-added tax against Plaintiff A, the head of the Defendant Samsung Tax Office: (a) deemed that Plaintiff A leased the instant real estate to G and received rent of KRW 466,150,00 from July 11, 201 to April 10, 2013, the Plaintiff omitted filing a return as indicated in the following table; (b) deemed that Plaintiff A, on August 11, 2014, notified Plaintiff A of the disposition imposing value-added tax of KRW 12,162,730 for the second period, KRW 19,671,910 for the first period, KRW 17,790 for the second period, KRW 690 for the second period, KRW 17,690 for the second period, KRW 7,154,240 for the year 2012 (hereinafter “instant disposition imposing value-added tax”).
2) On 181,00, 181, 200, 181, 184, 164, 165, 36, 205, 136, 205, 136, 200, 200, 181, 200, 181, 8181, 12, 162, 730, 200, 1645, 355, 35, 355, 218, 576, 326, 871, 910, 233, 133,50, 670, 1636, 201, 365, 201, 364, 365, 168, 167, 365, 208, 205, 167, 3685, 1968, 2065
C. A disposition imposing gift tax on Plaintiff B is imposed on Plaintiff B. The Head of Seocho District Tax Office: (a) from November 201 to May 2013, 201, Plaintiff B paid KRW 10 million from G from December 31, 2011, KRW 60 million on December 4, 2012, KRW 95 million on April 10, 2013, KRW 95 million on behalf of Plaintiff B as the rent for the instant real estate; and (b) deemed that Plaintiff B received the said amount as a gift from Plaintiff A on behalf of Plaintiff B; and (c) on July 2, 2013, Plaintiff B received the said amount as the rent for the instant real estate.