beta
Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
The Plaintiff’s father (hereinafter “the deceased”) died on November 4, 2015. On February 1, 2007, KRW 2,914,164,350 of the expropriation compensation was deposited in the account in the name of the Deceased (Account Number: D). Of the above expropriation compensation, KRW 800 million (hereinafter “the instant money”) was deposited in the account in the name of the Deceased’s name (Account Number: E) and the Cbank account in the name of the Deceased’s wife (Account Number: Account Number: G) on February 26, 2007.
After conducting an inheritance tax investigation on the deceased from June 20, 2016 to September 27, 2016, the director of the tax office of distribution of the defendant, the head of the tax office added the above amount to the inherited property value pursuant to Article 13(1)1 of the Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “Gift”) on the premise that the pertinent amount was donated by the deceased to the Plaintiff, and then notified the Plaintiff of the correction of KRW 100,573,60 (including additional tax) of the inheritance tax on November 14, 2016.
Since then, the director of the tax office on distribution of the defendant is the plaintiff, and the financial income (interest and dividend income) accrued in 2007 from the money of this case was notified to the director of the tax office of Seocheoncheon Tax Office of the assessment data of KRW 73,425,614. On December 1, 2016, the director of the tax office of Seocheon Tax notified the plaintiff of the determination of KRW 472,448,20 (including additional tax) of the gift tax on February 26, 2007 and notified the plaintiff of the correction of KRW 9,075,220 (including additional tax) of the global income tax for the year 207.
(2) The Plaintiff’s ground of appeal on July 6, 201 is with merit. The Plaintiff’s ground of appeal is with merit. It is so decided as per Disposition by the assent of all participating Justices on the Tax Tribunal.