증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
The reasoning of the judgment of the court of first instance is as follows: (a) it is the reason for the judgment of the court of first instance except for adding “(b) the issue of this case’s offering of new shares does not exist in the third party allocation method; (c) the issue of this case’s offering of new shares is consistent with the publication date and the payment date of new shares for new shares is consistent with the third party allocation method; and (d) it cannot be deemed that there is a comparison of opinion as to the evaluation base date; and (e) it is cited pursuant to Article 8(2
The decision of the first instance court in the decision is justifiable.
The plaintiff's appeal is dismissed.