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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. On June 20, 201, B, the Plaintiff’s mother, purchased a non-dividend pension insurance policy (hereinafter “instant insurance”), and paid KRW 430 million on the same day. On the same day, B, the contractor, the beneficiary of the pension, and the beneficiary of the maturity, the Plaintiff, the insurance premium, KRW 430,000,000,000,000,000,000 won.
B. On July 4, 2011, B changed the contractor, pension beneficiary, and maturity beneficiary of the instant insurance from B to the Plaintiff.
C. On July 20, 201, the date of commencement of the pension, the Plaintiff received monthly insurance money of KRW 1,737,180 for the first time (Life Pension).
Accordingly, the Plaintiff reported and paid KRW 69,44,510 to the Defendant on October 30, 201, on the ground that he/she received the right to receive monthly insurance money from B, as of July 20, 201, the date of donation, and KRW 291,412,848 calculated by the method of appraisal of the right to receive a regular payment under Article 34 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) and Article 62 of the Enforcement Decree of the same Act, on the ground that he/she received the right to receive monthly insurance money from B.
E. However, on July 4, 201, the date of donation on the ground that the Plaintiff’s property donated from B is the status under the instant insurance contract itself, the date of donation is the policyholder, pension beneficiary, and beneficiary of the instant insurance, and the date of change of the beneficiary of the maturity, and on January 1, 2014, the value of donated property was KRW 430 million, which was the first paid insurance premium, and on January 1, 2014, the Defendant additionally determined and notified the Plaintiff of KRW 53,602,530 (hereinafter “instant disposition”).
F. Accordingly, on July 25, 2014, the Plaintiff filed an objection with the Seoul Regional Tax Office, but was dismissed on August 21, 2014, and requested the Tax Tribunal for a trial on November 21, 2014, but received a decision of dismissal on March 18, 2015, and filed the instant lawsuit on March 25, 2015.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 4, and 5, and Samsung Life Insurance of this Court.