증여세부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons for the entry of this case by the court of first instance concerning this case are as stated in the reasons for the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the court of first instance). 2. 2. Cutd or added for the second reason, " August 8, 201" in Part 5 for the second reason shall be changed to " August 9, 201".
The "attached Form 1" in attached Form 4 shall be referred to as "attached Form 1, as shown in the attached list, has imposed each gift tax", and the "attached Form 2" in attached Form 5 shall be referred to as "attached Acts and subordinate statutes".
According to the testimony of witness F in the second sentence of the 6th one, " shall be done as follows:
Comprehensively taking account of the overall purport of the arguments in the testimony of the witness F of the first instance trial, the F purchased the instant shares from I et al. was due to the fact that the F et al. was demanded to preserve the principal as the share price of the non-party company fell significantly due to the decline in the non-party company’s share price on December 8, 2010 when the non-party company participated in the non-party company’s capital increase, and the latter fact that the F et al. “F was difficult to open and use a bank account, etc. in its name because it was in bad credit standing at the time of the instant title trust.”
The part of the 6th 12th 12 " is written with "the facts" as "each description of Gap evidence 9-1, 2, 3, and 5," and the part of the 13th 16th 13 to 16 " shall be written with the following:
As seen above, F’s purchase of the instant shares from the initial I, etc. is due to the significant decline in the share price of the instant shares, and thereafter, the most important opportunity to proceed to the title trust of this case is to defend the management right of the non-party company from the shareholder registry, etc. as alleged by the Plaintiffs.