증여세부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning for the judgment of the first instance, except for the dismissal or addition of part of the judgment of the first instance under Paragraph (2) below, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. On the second page, the part to be removed or added is as follows: “ August 1, 2005” as “ August 11, 2005.”
In the 7th page 5, the following shall be added:
In light of the following circumstances: (a) Plaintiff A acquired 50,00 shares of J under the name of the principal on April 6, 2005, and (b) Plaintiff B acquired 31,00 shares of J under the name of the principal from D on December 7, 2004; and (c) contrary to the Plaintiffs’ assertion, Plaintiff B did not appear to have conducted the title trust of this case because the Plaintiffs are likely to suffer unnecessary misunderstandings, such as that the Plaintiffs were unfairly maintaining transaction relations with J and D by taking advantage of the status of their shareholders, as alleged by the Plaintiffs, by taking advantage of the status of the J shareholder, and thus, it does not seem that the title trust of this case was conducted.
Although the plaintiff alleged that "(the plaintiff) omitted and delayed the transfer of the title to the shares of this case without any cause attributable to the plaintiffs, it is not sufficient to recognize the transfer of the shares of this case only with the statement of No. 32, and there is no other evidence to acknowledge
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3. In conclusion, the judgment of the first instance is legitimate, and the plaintiffs' appeal is dismissed in its entirety as it is without merit. It is so decided as per Disposition.