상속세및증여세법 제28조 제1항에서 정한 ‘증여세액’은 증여세 과세표준에 세율을 적용하여 산출한 증여세액을 의미함[국승]
Suwon District Court-2016-Gu Partnership-62376 ( August 17, 2016)
Article 28 (1) of the Inheritance Tax and Gift Tax Act refers to the amount of gift tax calculated by applying the tax rate to the tax base of gift tax.
The term "donation tax amount" under Article 28 (1) of the Inheritance Tax and Gift Tax Act means the amount of gift tax calculated by applying a specific tax rate to the tax base of gift tax under the Inheritance Tax and Gift Tax Act.
Article 28 of the Inheritance Tax and Gift Tax Act
Seoul High Court 2016Nu63356 Revocation of Disposition of Imposing Inheritance Tax
AA
BB Director of the Tax Office
3.2.3
d February 10, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
1. Quotation of the reasons for the judgment of the first instance;
This decision is based on the reasoning of the judgment of the court of first instance, and therefore, it is accepted by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.