Plaintiff and appellant

1. The case is remanded to the court below for further proceedings.

Defendant, Appellant

Head of the District Tax Office and four others

Conclusion of Pleadings

December 16, 2004

The first instance judgment

Seoul Administrative Court Decision 2003Guhap11698 delivered on February 10, 2004

Text

1. The plaintiffs' appeal is dismissed.

Purport of claim and appeal

The judgment of the court of first instance is revoked. Each “date of disposition” of each “the details of each taxation disposition” in the attached Table of the details of taxation disposition shall be revoked by the Defendants’ respective disposition imposing each gift tax on the Plaintiffs.

Reasons

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it shall be cited by applying Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.