증여세부과처분취소
1. Of the judgment of the court of first instance, KRW 654,275,404 among the disposition of imposition of KRW 930,163,602 of the gift tax on October 12, 2004 as of October 12, 2012.
1. The reasoning for the court’s explanation concerning this case is as follows, and the reasoning for the court’s explanation is as stated in the reasoning of the judgment of the first instance except for the deletion of subparagraphs 1 and 5 from the bottom of the 25th page. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Sub-section 4, Sections 13 through 7, 3, of the first instance judgment
B. On January 11, 2012, the Defendant asserted that the tax investigation conducted a tax investigation with the Plaintiff on January 11, 2012, and notified the Plaintiff of the reason for the investigation as “inspection on the source of funds,” and there was no evidence to prove that the prior notification procedure had been omitted. The Defendant omitted the prior notification procedure, even if it is not possible to omit the prior notification procedure, and was subject to an investigation on the title trust of stocks, and did not notify specific tax items during the process of tax investigation and expansion of the scope of investigation, thereby violating due process. Accordingly, each of the instant dispositions were unlawful, and thus, the Plaintiff and the Plaintiff did not sell 1,18, 8, 10, 11, 16, 17% of the remaining shares to the Plaintiff and the National Tax Service’s 10% of the remaining shares out of 60% of the total amount of 30% of the shares were removed and sold. In full view of the purport of each of the Plaintiff and the National Tax Service’s 160% of the remaining shares.