증여세부과처분 등 취소
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 reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
Part 9, Paragraph 10, the following shall be added to the following parts:
[The market price of the real estate in this case is 3,083,072,00 won on April 17, 2003; the building is 449,475,620 won on the aggregate; 3,532,547,620 won on the real estate (i.e., 3,083,072,000 449,475,620). However, according to the evidence Nos. 13 and 25 of this case, the market price of the real estate in this case cannot be determined as 3,083,072,000 won on the ground that the new bank requested an appraisal corporation for the purpose of appraisal as to the I's claim for the secured loan of this case on or around April 4, 2003, the market price of the real estate in this case is 13,000 won on the aggregate of 3,853,000,0000 won on the market price of this case, 20636,636,4685,05.
2. In conclusion, the plaintiffs' claims shall be dismissed in its entirety as it is without merit. The judgment of the court of first instance is just and without merit, and the plaintiffs' appeal is dismissed as it is so decided as per Disposition.