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最高行政法院(含改制前行政法院)107年度判字第601號

關鍵資訊

  • 裁判案由
    贈與稅
  • 案件類型
    行政
  • 審判法院
    最高行政法院(含改制前行政法院)
  • 裁判日期
    107 年 10 月 12 日

  • 當事人
    財政部臺北國稅局

        107601              姿  1061221 1041182 96395,000,000 964996707,689,947706,579,947344,512,773 629,750,525 77,939,422 使使1001110 1000453394010011109639100107100002330810111610111507200 1018301011218 1001110 93430 093045143693430 96394993430100111093430101524 10100069320101524 10152493430 100 1001110934305495121530963950050 969550101524949595123195.529412316.59 54.30 236.14996150990012680099615799679020183379965,785,513,402 1,307,219,18944 調貿貿7996貿調3,996,946,740 99615 536 7996101 524 3,801,923 429696495,785,513,4029649 1,307,219,189調4,478,294, 213調27012304083370123099615716193457371619調481,347,473貿調3,996,946,740 799628調貿201,451,371調 3,795,495,369 236.14707,689,947調 調502,169,9099649 215.64165.64215.6450629,750,525 9649101.80215.647996調2 貿調536 調79962910119 15871126871972801 93430101524 使2 1 101 961041181 96395,000,00050250,000,0005,000,000 10% 5,000,00096 49964919,500,00016,475,0003,000,000 84.5%15.4%99.9% 963 950 961 3196228963315,122,713,347 貿560725,139,5195522110,816,450貿15.5920.95 9613貿17.309613126.509632345.509611260963399.9% 5050964950236.14964996491,307,219,189 調5,785,513,402調4,478,294,213調9961570123071619調481,347,473調 貿調3,996,946,740236.14707,689,947629,750,525 9649215.64165.64215.6450629,750,525 215.64調貿調101 503,801,923 2812912 調調536 調調調調調90122816調101 9649貿281 101 貿調215.64291 101 1056179649101.80104595959649964996491045137,262,079 101.802 0 101.80101.80調貿調215.64165.64215.6450629,750,525165.64×3,801,923調 101 215.6496497996調2貿 調552829101 6681535440701230996157161979969649調536 799610115 19調7996536 989172912 調282調 貿調調292 2調 調964910016 96104 11812 26732 1001110 使26734431412 101 281 291 2 536101281 291 2 調799679020183329 2829101 19154201001110調536 291 調調調調調調101 536 98917 29122 調28799670123099615 71619 101 213 101 213 調213 213 213 7996281調 貿調貿調 25612601         107    10    12                             107    10    12