이 사건 증여재산의 적법성 여부[일부패소]
Busan District Court-2016-Gu Partnership-21184 (2017.04.07)
Whether this case’s donated property is lawful
(1)As shown in the judgment of the first instance, the donor of the Note 1 is AB, not AAA, and the four deposits of the claimant 2 were not twice added, and the amount claimed 3 is legitimate to be added to the donated property. The 4th time of the alleged deposit donation is the date when the certificate of deposit was returned and the principal and interest was claimed.
Article 31 of the Inheritance Tax and Gift Tax Act [Scope of Donated Property]
2017Nu21692 Revocation of Disposition of Imposition of Gift Tax
CC Foundation, a foundation foundation
D Head of the tax office
August 9, 2017
August 30, 2017
1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed;
2. The total costs of a lawsuit shall be borne individually by each party.
1. Purport of claim
The Defendant’s imposition of KRW 0,00,000,000, which was made against the Plaintiff on November 21, 2007 against the Plaintiff on September 16, 2014, and the imposition of KRW 0,00,00,00,00,00, which was made on December 31, 208, respectively, shall be revoked.
2. Purport of appeal
In the judgment of the first instance court against the defendant, the part against the defendant shall be revoked, and the plaintiff's claim corresponding to the revocation
Each judgment (as only the defendant appealed against the judgment of the court of first instance, the scope of the judgment of the court of first instance shall be limited to the part against the defendant in the judgment of the
1. Details of the disposition;
The reasons for this part are as follows: (a) of the reasons for the judgment of the court of first instance; and (b) of the first instance, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are as follows: (c) of the reasons for the judgment of the court of first instance are added to the fourth first (which is the basis for recognition) of the judgment of the court of first instance; and (d) of the first instance, Article 420 of the Civil Procedure Act.
[Supplementary Parts]
E. On April 7, 2017, the court of the first instance rendered a judgment that "the defendant imposed on the plaintiff on September 16, 2014, exceeding KRW 0,000,000 among the disposition of imposition of gift tax on November 21, 2007, exceeding KRW 0,000,000 among the disposition of imposition of KRW 0,00,000,000 among the gift tax on December 31, 208, and exceeding KRW 0,000,000 among the disposition of imposition of KRW 0,00,00,000 among the gift tax on December 31, 208, each of the disposition of imposition of KRW 0,000,00,000 shall be revoked." Accordingly, the defendant dismissed the remaining claims of the plaintiff. In accordance with the purport of the judgment of the first instance court on July 17, 2017, the defendant made a decision of correction to reduce each amount of gift tax.
2. Determination
A. If an administrative disposition is revoked, the disposition becomes void and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decisions 2015Du3577, Mar. 10, 2016; 2012Du18202, Dec. 13, 2012).
B. As seen earlier, the Defendant revoked ex officio the disposition of imposition corresponding to the part against the Defendant in the judgment of the court of first instance pursuant to the purport of the judgment of the court of first instance after filing the instant appeal. As such, the part of the instant lawsuit regarding the revoked as above in the judgment of the court of first instance becomes null and void as it seeks revocation of the disposition, which became null and void due to
3. Conclusion
Thus, the plaintiff's lawsuit corresponding to the part against the defendant among the judgment of the court of first instance shall be dismissed as unlawful, so the judgment of the court of first instance corresponding thereto shall be revoked, and this part of the lawsuit shall be dismissed, and the total costs of the lawsuit shall be borne by each party.