증여세부과처분취소
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.
The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is to be changed as follows, and it is identical to the reasoning of the judgment of the court of first instance except for the addition of the judgment of the plaintiff's additional assertion by the court of first instance under Paragraph (2) below. Thus, it shall be cited in accordance with Article 8 (2)
The 5th and 14th of the judgment of the first instance is replaced by the following contents:
E) On December 10, 2014, the Plaintiff appeared at the Incheon District Public Prosecutor’s Office, and stated that “The Plaintiff was 10% of the shares B at the time of the previous statement (to be examined as of October 4, 2014). The Plaintiff, along with the Plaintiff, held 10% of the shares B, and the shares B owned by E are also known to the Plaintiff in the same case as the Plaintiff. The Plaintiff, around January 2014, told N and M, who received D’s instructions, were transferred to O and P, and E and F were also transferred to P, as in the Plaintiff, and returned all the documents related to the transfer of shares due to tax issues at the D Chairperson’s side.
[Ground of appeal Nos. 4-1, 2, and 9-1, 2, Eul evidence Nos. 12, 13, 15, 17, and 18, and the purport of the whole pleadings / [Evidence of evidence] Gap evidence Nos. 7-1, 2, 8, and 10-1] The plaintiff's assertion as to the plaintiff's additional assertion of appeal Nos. 7-1, 7-2, and 10-1 was established on September 21, 200, and on August 21, 2002, the plaintiff's assertion as to the plaintiff's additional assertion of appeal No. 200 shares issued by the above company (hereinafter "No. 2 shares of this case").
Since transfer to B was made, the weighted average amount of net profit and loss per share for the last three years is the case of temporary contingent increase in the amount of net profit and loss for the last three years from the beginning date of the business year in which less than three years have passed after the commencement of the business or the date on which three years have passed before the base date of appraisal falls within the period from the base date of appraisal to the base date of appraisal.