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(영문) 서울고등법원 2018.11.28 2018누61927

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, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except to supplement or add the judgment as stated in the following (3). As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Two (2) under two (3) : “B” of two (3) : “B (1) under two (2) : “B (3) 1 on December 23, 2013; (2) “Purchase” of the revised three (3) ; (3) ; and (4) “W” of the revised four (9) : “W” from “W (4) 10 to four (10) ; and (3) “F” of the revised 4th 11st 11 B from “F” to “The Plaintiff participated in the foregoing revised 11th 11 B-W project; and (4) the Plaintiff, as his spouse, distributed profits arising from the joint projects between B and W,” and “The portion of the land in question,” of the revised 412 B-W project “from 100,000 to 10,000,0000 to 10,0000,000,000 won, shall not be divided from W and 10,0,” as follows: