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(영문) 서울고등법원 2018.04.06 2017누81580

증여세부과처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance 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, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

3. The 18th page " shall not exceed the above sale price or at least exceed the above sale price."

10. The 20th parallel " March 7, 2016" shall be " March 17, 2016."

11. The "minimum sale price" of 4 pages is higher than the "minimum sale price".

11. On the 6th page “at the time of the instant transaction”, “at the time of the instant transaction or at the time of the auction of the instant case.”

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.