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(영문) 서울고등법원 2017.05.16 2016누73339

상속세 등 부과처분 취소 청구

Text

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.

Reasons

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the following contents to the judgment of the court of first instance. Thus, this case shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of

2. According to the judgment of the first instance court No. 4, the part added ". 44" following the 6th 23th 6th 6th 23th 8th 8th 11th 5th 6th 5th 6th 6th 5th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 600. The following contents are added (the plaintiff was in conflict between the plaintiff B and D with the issue of property inheritance at the time of selling and selling the shares of the land and the building in this case, so the plaintiff B did not have any reason to sell the land and the building in this case at a low price to the plaintiff D. However, even if there was a conflict between the plaintiff B and D, the value of the previous donation between the parties without consideration of other values can not be recognized as market price at the market price at the 10th 2th 10th 2th 16th 6th 6th 6th 6th 6th.