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(영문) 서울고등법원 2019.11.22 2019누36065

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. Acknowledgement of the reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance in addition to the following parts, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Each "500 million won" of the 3th, 5, 4th, 11th, 7th, 7th, 20th, 7th 20 of the judgment of the first instance shall be considered as "200 million won", "500 million won" of the 4th 21th 21st , "the remaining 3.23 billion won after subtracting 500 million won" of the 7th 10 and 11th , respectively, shall be considered as "the remainder after subtracting 200 million won".

Part 5 of the judgment of the first instance court, "(the plaintiff seems to have paid 300 million won out of the above 500 million won to F)" was added to "(the plaintiff delegated F to F the water color of a factory for the establishment of a kimchi factory, while F has a duty of care to confirm whether the factory to purchase is appropriate to a kimchi factory, it is not appropriate to establish a kimchi factory in violation of such duty of care, thereby purchasing 8 rooms of Echeon-siJ and K L building located in E and thereby has a duty to compensate for the plaintiff's loss of 200 million won. However, F cannot be deemed to have a duty to compensate for the plaintiff's loss."

The first instance court Decision No. 9 and 10 of the 7th 10th 10th 10 states "the refusal to give up the appeal" to "the act of F who gives up the appeal and forced the person to be hospitalized in the mental hospital, the condition that the relationship between the plaintiff and F will not be referred to F, and that the kimchi factory will be operated in good faith."

On the 8th judgment of the first instance court, the "3.23 billion won" of the first instance judgment "the damages on the condition that the plaintiff waives his appeal" is "the damages on the condition that the plaintiff waives his appeal," and other conditions that the plaintiff waives his appeal.