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(영문) 서울고등법원 2019.03.28 2018누63343

증여세부과처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment, is the same as the reasoning of the judgment of the court of first instance, except for cases where the reasoning of this case is used or added as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

The part of " March 3, 2013" of 5 lines under the bottom shall be " February 2013".

At the bottom of the 7th line, the part " was made," and the part " did not confirm the fact that the above suspicion is recognized to the plaintiff."

8 8. Then, “No evidence exists” is added to “(the same shall apply even if the Plaintiff added each description of “A” No. 6-2, which was submitted additionally by the Plaintiff to this court).”

5 lines at the bottom of the 9th "no evidence" is added to "(the same shall apply even if the plaintiff added the statement of Gap evidence No. 7 that was submitted additionally to this court)."

2. Conclusion, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is without merit.