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(영문) 대전고등법원 2016.08.25 2016누10907

과세고지 취소

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 cited by the court of first instance is as follows: (a) partly of the judgment of the court of first instance is modified or partly added as stated in paragraph (2) below; and (b) except for the addition of the judgment of the plaintiff to the new argument at the court of first instance pursuant to paragraph (3), the reasoning of the judgment of the court of first instance is identical to that of the court of first instance

(1) The Plaintiff’s assertion at the trial does not differ significantly from the allegations in the first instance trial except for the allegations in paragraph (3) above, and even if the evidence submitted at the first instance trial is examined in addition to all the additional evidence submitted at the trial, the first instance court’s determination is justifiable). 2. The portion amended or added from the second part of the second part to the second part, “10,000,000 won” in the fourth part of the second part of the second part to “1,00,000 won” in the Plaintiff’s bank NB on January 3, 2007 from the second part of the second part to the second part, “1,00,000,000 won in the Plaintiff’s national bank C, the Plaintiff’s national bank C at the first instance on January 8, 2007,” and the first part of the seventh part of the first part to “the Inheritance Tax and Gift Tax Act (amended by Act No. 1515, Dec. 15, 2015.

Part 6, part 8 and 9 changed "B from January 27, 2005" to "B from November 30, 2002 to December 31, 2003 of the plaintiff Samsung Card in the name of the plaintiff, claiming that B used from 2001 to 2003, and added "the place in which B had resided at the time" in part 9 of the same paragraph to "the number of pages".

From the 8 pages 4, 6, 11, 4, 12 table 4 below, each of the 4, 10, 12 and 11 of the 12 pages below each of the 4, 11 of the 12 pages.

Section 2 from section 8 to section 8 B “B” is described in Table 2 below.