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(영문) 서울고등법원 2018.08.24 2018누38439

증여세부과처분취소

Text

1. The defendant's appeal is all dismissed.

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

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

In 3rd 10 parallel " June 14, 2016," "The Tax Tribunal shall be " June 14, 2016," respectively.

The "Detailed Statement on Change of Stocks, etc." in the 4th 6th eth eth eth eth eth eth eth.

The 5th 14th 15th "Witness D" shall be regarded as "Witness D (hereinafter referred to as "Witness D") of the first instance court."

The 6th 1st 6th 1st 1st 20th 7th 20th 20 each "this law" shall be regarded as "court of first instance".

The 6th 8th 6th 7th 7th 7th 7th 7th 7th 7th 7th 8th 7th 7th 8th 8th 8th 8th 2012, "former Commercial Act (amended by Act No. 12397, Mar. 11, 2014; hereinafter the same shall apply)" is "former Commercial Act".

8. The “I” of the 8th page shall be raised to “H”.

9. The 5th page "not in place" is as follows:

In the civil cases filed against D and E, the plaintiffs submitted the list of shareholders registered as F's shareholders in the form of documentary evidence (Evidence 5), but the plaintiffs submitted the above list of shareholders in the form of documentary evidence in order to prove that D unilaterally prepared each of the instant contracts by stealing the plaintiffs' names and prepared the list of shareholders in accordance with it. "The former Commercial Act (amended by Act No. 12397, Mar. 11, 2014)" shall be construed as "former Commercial Act (amended by Act No. 12591, May 20, 2014)".

2. In conclusion, the plaintiffs' claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed in its entirety as it is without merit. It is so decided as per Disposition.