Suwon District Court 2010Gudan14375 (No. 11, 2011)

National Tax Service Review Donation 2010-0056 (20 August 20, 2010)

It is legitimate that gift tax is imposed on the market price of business example.

(1) The presumption of donation is presumed to be a donation since the apartment was transferred to a lineal descendant, and the plaintiff cannot be deemed to have satisfied the requirements to reverse the presumption of donation, and the apartment case does not contain any illegality in calculating the taxable value of gift tax, such as that the apartment of this case and the area, location, purpose, and item are identical and the apartment of this case was traded within three months from the date of transfer

2011Nu30252 Revocation of Disposition of Imposition of Gift Tax

XX

The director of the tax office

Suwon District Court Decision 2010Guhap14375 Decided August 11, 2011

December 15, 2011

January 19, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The disposition of imposition of gift tax of KRW 74,133,760 against the Plaintiff on March 8, 2010 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance except for the following parts among the written judgment of the court of first instance. Thus, it shall accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Part of the written judgment of the court of this Court referring to nives nives x01;

ONos. 7 10 - Nos. 2-(2)(b) of the 17th sentence shall be as follows.

(B) Furthermore, in calculating the taxable value of the gift tax of this case, the plaintiff claimed that 110,00,000 won should be deducted from the taxable value of the gift tax of this case as 50,000 won should be deducted from 110,000 won since ASEAN paid 190,000 won for donation in addition to the 190,000,000 won which the plaintiff acquired by the plaintiff in calculating the taxable value of the gift tax of this case. Thus, it is difficult to view 147,00,000 won, including the above 110,000,000 won, which was paid from 10,000 won for the transfer of the apartment of this case. The plaintiff's 10,000 won for the above loan of this case after completing the registration of ownership transfer of the apartment of this case's apartment of this case's 00,000 won for the above 10,000,000 won for the above loan of this case's 40.

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.