양도소득세등부과처분취소
1. All appeals filed by the plaintiffs and the defendants are dismissed.
2. The costs of appeal shall be borne by each party.
3. The judgment of the court of first instance is rendered.
1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except to supplement or add the judgment as stated in the following (3). As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. From the 5th 9th 9th 9th 11th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth 11th eth eth eth eth eth eth eth eth eth eth eth eth eth 11st eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth e).
(1) The tax amount of KRW 147,075,828 of the transfer income tax for KRW 142,276,427 of the transfer income tax for KRW 142,27 of the year 2012 for KRW 142,27 of the transfer income tax for KRW 65,75,628 of the gift tax for KRW 65,77,628 of the gift tax for KRW 98,067,31 of the gift tax for KRW 450,441,106 of the gift tax for KRW 450,41,106 of the gift tax for KRW 45,57,31 of the 2012 for KRW 17 of the revised 26th 7th 26th 7th 200.
3. Supplement and addition of judgments;
A. Article 48(1) of the former Inheritance Tax and Gift Tax Act (wholly amended by Act No. 11609, Jan. 1, 2013; hereinafter the same) on the gist of the plaintiffs' assertion does not include the value of the property contributed by a public service corporation, etc. in the taxable value of donated property.