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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
As indicated below, the Plaintiff received land and cash donations from B (Death on September 14, 2013) as stated in the notice of gift tax decision as stipulated in the table 1, and the Defendant notified the Plaintiff of KRW 1,601,418,740 on January 7, 2015.
The Plaintiff filed an application for annual payment of KRW 1,369,581,780, out of total 1,601,418,740, which was notified, pursuant to Article 71 of the Inheritance Tax and Gift Tax Act, and the Defendant permitted payment of KRW 273,916,350 each year from February 28, 2015 to February 28, 2019 according to the Plaintiff’s application, as stated in “the details of permission for annual payment of gift tax” under the table 2 below.
On January 10, 2017, the Plaintiff filed an application with the Defendant for payment in kind (hereinafter “instant application for payment in kind”) with the amount of KRW 547,832,700 (payment in total on February 28, 2018 and February 28, 2019) of KRW 496 square meters in Gangnam-gu Seoul Metropolitan Government C, Gangnam-gu (appraisal amount: KRW 481,120,00) and the amount of KRW 496 square meters in Gangnam-gu, Seoul Metropolitan Government DD (appraisal amount: KRW 481,120,000).
In accordance with Article 73 of the Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter referred to as the "Revised Inheritance Tax and Gift Tax Act") amended by Act No. 1357, Feb. 21, 2018, the Defendant notified the Defendant of the refusal of payment in kind on the ground that
(2) On March 2, 2018, the Plaintiff filed a petition for review with the National Tax Service on March 2, 2018, but was dismissed on July 10, 2018.
[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 2, Eul evidence No. 1 to No. 4, and the defendant's argument as to the whole purport of the pleading, and the defendant's argument as to the main purpose of this defense, are excluded from the subject of an application and permission for payment in kind since January 1, 2016, pursuant to Article 73 of the amended Inheritance Tax and Gift Tax Act and Article 6 of the Addenda, and the plaintiff's share of real estate and the value of securities subject to payment in kind under Article 73 of the former Inheritance Tax and Gift Tax Act is 24.6%.