증여세등부과처분취소
1. Revocation of a judgment of the first instance;
2. All plaintiffs' claims are dismissed.
3. The plaintiffs' total costs of litigation.
The reasoning of the judgment of this court, which partially accepted the judgment of the court of first instance, "1. Grounds for Disposition" and "2. Whether each disposition of this case is legitimate;
A. The plaintiffs' assertion;
(b) the relevant legislation;
(c) up to the date of finding the facts of recognition, Section 5 of the first instance judgment is invalid.
Next, Article 31(6) of the Enforcement Decree of the former Inheritance and Gift Tax Act is null and void beyond the scope of delegation under Article 41(1) of the former Inheritance and Gift Tax Act.
“In addition, each part of the reasons for the judgment of the court of first instance, other than the addition thereof, is the same as the corresponding part of the reasons for the judgment of the court of first instance (from No. 11 to No. 5 of the judgment of the court of first instance, to No. 2, and from No. 15 to No. 19). Accordingly, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act
Parts different from the judgment of the first instance court;
D. Article 41(1) of the former Inheritance and Gift Tax Act provides that “The term “profit prescribed by Presidential Decree” in Article 41(1) of the former Inheritance and Gift Tax Act is null and void as it violates the principle of no taxation without the law and the prohibition of comprehensive delegation, and Article 2(1) of the former Inheritance and Gift Tax Act provides that “The term “donation” means a free transfer of tangible and intangible property (including a case in which property is transferred at a remarkably low price) to another person by direct or indirect means (including a case in which property is transferred at a remarkably low price) or an increase of property value of another person by which economic value can be calculated, regardless of the name, form, purpose, etc. of the relevant act or transaction.” Article 31(1) of the former Inheritance and Gift Tax Act provides that “The donated property pursuant to Article 2 includes all things belonging to the donee and all de facto
In order to impose gift tax on the contents of the above provisions and on the increase in the free transfer or value of various forms of property that have not been predicted by legislators.