증여세부과처분취소
1. The following part of the judgment of the first instance shall be revoked:
The defendant limited to the plaintiff on January 2, 2014.
1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the first instance except for dismissal or addition of part of the judgment of the first instance as follows. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The second part of the “B gas station” was added to “in relation to the gas station” on December 29, 2006, C gas station, and D gas station on May 2, 2008.”
Of the two pages, “ May 2, 2008.5.2” in the column of the second column of the funding support is respectively dismissed as “ May 7, 2008.” and “ May 2, 2008.2” in the column of the funding support by the sequence 3 as “ May 8, 2008.”
Part II "Article 4 (Repayment of Support Funds and Interest Payment)" in the third Schedule shall be added "1. B shall collect the total amount of the original of the Support Fund for three years, and shall be repaid in 12 equal installments every three months for three years."
The following in Part 4 of the third Schedule, "it shall be paid": "(The Financial Support Agreement drawn up on May 2, 2008 in relation to C gas stations and D gas stations shall provide that the interest of 6.5% per annum shall be paid after a grace period is expired) shall be added."
Part 4 " January 20, 2014" in Part 12 shall be changed to " January 2, 2014".
Following the fourth 15th sentence, “On the other hand, the Defendant rendered a decision to reduce the amount of KRW 1,126,735,787 of the imposition (including additional tax) of KRW 1,132,140,310 on May 16, 2017 against the Plaintiff (including additional tax) in excess of KRW 1,126,735,787 (i.e., KRW 1,132,140,310 - KRW 5,404,523) ex officio.”
SECTION 4 16 [Reasons for Recognition] add “A No. 25, B No. 24” to
2. If an administrative disposition is revoked with respect to a claim for revocation of an ex officio amount of tax revoked among the instant lawsuits, such disposition shall lose its validity, and no longer exists.