증여세 부과처분취소
1. The part against the defendant in the judgment of the first instance shall be revoked.
The defendant on March 6, 2015 against the plaintiff on January 31, 2012.
1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the court of first instance, except for the addition of the part of the judgment of the court of first instance as follows. Thus, this part of the judgment of the court of first instance is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the first instance). In the third first sentence, “Gift Tax” (including each additional tax, omitted) shall be added next to “Gift Tax”.
Then, “The Defendant issued a decision to revoke ex officio the amount exceeding 17,767,010 won of the gift tax imposed on January 31, 2012 against the Plaintiff on October 25, 2017.” The Defendant added “The imposition of gift tax as of January 31, 2012 17,767,010 only 17,767,010 won remaining.” As such, “The imposition of gift tax as of January 31, 2012 remains 17,767,010 won” to the third 5th 6th 7th 5th 201, the Defendant’s ex officio revocation of the imposition of gift tax as of October 21, 2017, the disposition becomes null and void, and the Defendant’s ex officio revocation of the ex officio revocation of the imposition of gift tax as to the Plaintiff’s revocation claim against the Plaintiff’s revocation of the imposition of gift tax as of October 21, 2012.
3. As to this part of the instant disposition, this Court rendered a judgment on the claim for revocation of the remainder of the disposition.