The costs of appeal are assessed against the Plaintiff.

1. In a case where there are objective grounds for appeal No. 1 concerning facts that are not subject to taxation, which are not subject to taxation, and where it can only be clarified whether it is subject to taxation or not, and it can only be clarified by accurately investigating the facts. Thus, even if the defect is serious, it cannot be said that it is apparent that it would be apparent, and thus, it cannot be deemed that the illegal taxation disposition that misleads the fact of taxation requirements is null and void

(2) The lower court determined that even if there was a defect in the fact-finding on the instant disposition, it cannot be deemed as null and void as a matter of course because it is not clear whether the defect was a defect, even if there was a defect in the fact-finding on the instant disposition, in view of the following: (a) at least the Defendant at the time of the instant disposition, constitutes a real borrower of each of the instant loans; and (b) the bonds issued by C and D, as well as the bonds issued by C and D, constitute a title trust to B; and (c) even if the F is the title truster of the bonds with the preemptive right, it can only be found that the facts are accurately examined.

Examining the record in accordance with the above legal principles, the above determination by the court below is just, and there is no error by misapprehending the legal principles on the validity of taxation disposition.

2. As to the second ground of appeal, the lower court: (a) on the title truster’s joint and several tax liability for gift tax, the title truster’s

Under the premise that the case is satisfied, the joint and several tax liability borne by A, a title truster of the bonds of this case, is established when the title truster of the bonds of this case, and the liability to pay gift tax was established on May 15, 2008.