부당이득금
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows: (a) the gap between the 6th to the 15th, as set out in the following 2.(b) and the 6th, respectively, as set forth in the following 2.(c); (b) the following 2.C; and (c) the Plaintiff’s argument emphasized in the court of first instance is identical to the ground of the judgment of the court of first instance, except for adding the judgment as set forth in the following 3.3., and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.
2. Parts in height:
A. Article 73(1) of the former Inheritance Tax and Gift Tax Act provides that “The payment in kind may be permitted” in the main sentence of Article 73(1) of the former Inheritance Tax and Gift Tax Act provides that “The payment in kind may not be permitted,” and the proviso takes the form of language and text that administrative agency recognizes discretion in payment in kind, compared to cash payment, the collection procedure is complicated, the State is more complicated, the collection expenses are collected due to the disposal and disposal of the property in kind. The payment in kind is the principle of cash payment, and the payment in kind is the principle of payment in the statement of evidence No. 1, and the whole purport of pleadings is taken into account in the statement of evidence No. 1, the superintendent of the Seodaemun District Tax Office on December 7, 2012. The above development project in question is the designated land substitution for replotting incorporated into the “B development project” site with the current progress of civil litigation, and thus, the ownership of the land in question falls under the property which is not suitable for management and disposal in accordance with Article 71 of the Inheritance Tax and Gift Tax Act.”