증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal, addition, or deletion of some contents as follows. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act
In addition, "207,620,761 won" in Part 2 of the Judgment of the first instance shall be deemed to be "207,602,760 won" in Part 15 of the Judgment of the second instance.
At the bottom of the fourth judgment of the first instance, the following shall be added:
【The Plaintiff asserted that, during the process of purchasing the instant building shares, D merely received the instant loan from a new bank and provided funds again to the Plaintiff, and that, as it was inevitable for the Plaintiff to pay interest on the instant loan due to the Plaintiff’s economic circumstance, D only succeeded to the deposit from E and received the sales price by disposing of the instant building shares thereafter, the Plaintiff would have reached a collective repayment of the principal and interest on D. The amount that the Plaintiff paid to D is KRW 527,447,541 (i.e., the principal amount of KRW 47,447,541). According to the Plaintiff’s evidence No. 1, it is difficult to accept the Plaintiff’s claim that D’s total amount of loans were paid to KRW 30,570 and KRW 47,541 (i.e., the principal amount of KRW 47,47,500,000) from March 17, 2011 to January 18, 2016.
Even as alleged by the Plaintiff, D on June 2015.