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(영문) 부산고등법원 2016.07.15 2015누21636
증여세등부과처분취소
Text

1. Of the judgment of the first instance court, the part against the plaintiffs falling under the order to revoke is revoked.

Reasons

1. Details of the disposition;

A. A and E marriage and death 1) A were married with F in around 1942, and were married with F and the Plaintiffs, and the F was married with F in around 1955. From November 1, 1973, F was married with E and married with E and maintained a marital community life by August 1, 2008, during which E died. At the time of the said marriage, A and son H and son I, J, and K (hereinafter “H, etc.”).

(2) A filed the instant lawsuit on March 28, 2014, and died on August 18, 2014. The Plaintiffs, the deceased’ heir, taken over the instant lawsuit.

(F) South Korea has died from the enemy. (B)

E The amount deposited into the land disposal, etc. and the bank account A (1) E around December 2, 2002 shall be the Busan-gu Lbin-gu Lbin-gu Lbin-gu 987.1m2 (hereinafter “instant Lbin-gu”).

(2) On October 1, 2002, the foreign exchange bank account (Account Number M) opened on October 1, 2002, and deposited KRW 100 million on December 2, 2002. The account was automatically renewed on December 2, 2002. On December 23, 2002, the money was fully deposited upon termination of December 23, 2002.

(2) On December 31, 2002, the foreign exchange bank account (Account Number: N) opened under the name of A was deposited into a cashier's check, and the above account was completely deposited on the same day.

(3) On the other hand, on December 31, 2002, KRW 527,500,000 was deposited by cashier's checks in E exchange bank account (O) on March 14, 2003 (P deposit-related 1) with the above foundation to move in P, a de facto server operated by the Samsung Bio-public interest foundation on March 14, 2003, the deposit amount of KRW 426,00,000 (contract amount of KRW 85,200,000,000,000,000,000,000) with the pertinent foundation and the remainder of KRW 340,80,000).

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