증여세경정거부처분취소
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 is as follows, except for the dismissal, deletion, or addition of the following among the grounds of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The term "former Inheritance Tax and Gift Tax Act" of the 4th 4th Myeon shall be applied to "former Inheritance Tax and Gift Tax Act".
6. The "G" of the 6th 14th Do shall be raised to "N".
6. The patent right of 19 pages, "O" shall be added next to 6.
The "Financial Supervisory Commission" of the 10th 10th 10th son shall be the "Financial Services Commission".
The ports of 10, 11 pages D shall be raised as follows:
(D) On October 13, 201, E decided to issue the instant bonds with warrants in the form of private placement, and publicly announced the scheduled sale date of the instant bonds with warrants as “O. 14, 201,” and “F (P) and related parties.” As seen earlier, the instant financial institutions sold the instant bonds with warrants to the Plaintiffs on October 14, 201 on the date of acquiring the instant bonds with warrants. However, there is insufficient evidence to acknowledge that the instant financial institutions acquired the instant bonds with warrants with intent to acquire the instant bonds with warrants with intent to obtain them, and there is no other evidence to acknowledge otherwise. Rather, the instant financial institutions do not receive the purchase fees (which did not receive any purchase fees) for consideration for the instant bonds with warrants, and in light of the following circumstances, in order to minimize risks of the instant bonds with warrants due to the instant financial institutions’ investment in the instant bonds with warrants.