증여세부과처분취소
1. Of the judgment of the court of first instance, the part on the imposition of penalty tax on the gift as of December 2, 2010 is as follows.
1. The court's explanation on this part of the grounds of the judgment of the court of first instance is the same as the corresponding part of the grounds of the judgment of the court of first instance. Thus, this part is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence
2. Scope of the deliberation of the political party;
A. The Plaintiff filed a lawsuit against the Defendant seeking revocation of the instant disposition as Busan District Court 2016Guhap24008. On February 3, 2017, the court of first instance dismissed the Plaintiff’s claim entirely.
B. The Plaintiff dissatisfied with this disposition filed an appeal under Busan High Court Decision 2017Nu20651, and the above appellate court (the appellate court prior to the refund) rendered a judgment dismissing the Plaintiff’s appeal on January 12, 2018 on the ground that “The part of the disposition imposing penalty tax on KRW 159,138,50 (including additional tax) of the gift tax on December 2, 2010 among the disposition of this case is lawful, but the part of the disposition imposing penalty tax on the gift tax on September 2, 2011, which was imposed on KRW 159,138,50 (including additional tax) of the gift tax on KRW 159,138,50 (including the gift tax on September 2, 2011, is unlawful.”
C. Accordingly, the Plaintiff and the Defendant filed an appeal regarding each part of the above appellate judgment against each party. On December 13, 2018, the Supreme Court reversed the part of the above appellate judgment against the Defendant and dismissed the part of the lawsuit, and rendered a judgment that reversed the part of the judgment against the Plaintiff, and remanded the relevant part of the case and dismissed the remainder of the appeal by the Plaintiff.
Therefore, the scope of the trial on the party shall be limited to the imposition of additional tax on the gift tax of December 2, 2010 among the disposition of this case.
3. Whether the disposition imposing additional tax on the gift tax on December 2, 2010 of the instant case was lawful
A. The plaintiff's assertion is summary of this case.