증여세부과처분취소
1. All appeals by the defendant against the plaintiffs are dismissed.
2. The costs of appeal shall be borne by the Defendant.
purport, purport, and.
1. The reasoning of the judgment which cited the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
(The defendant is basically repeating the same argument in the court of first instance, and even if the defendant examines the arguments and reasons that have been partially supplemented in the court of first instance, the judgment of first instance is justifiable). 2. Thus, the plaintiffs' claims are justified, and all of them are accepted. The judgment of first instance is just in conclusion, and the defendant's appeal against the plaintiffs is dismissed.