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(영문) 서울고등법원 2017.12.21 2017누66352

증여세부과처분취소

Text

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.

Reasons

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 modification or addition of a part of the judgment of the court of first instance as follows. Thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

In addition, “The actual owner of the shares of this case is deemed C, so C,” which changed to “C, as the actual owner of the shares of this case on June 27, 2003, appears to have held the title trust of the shares of this case on the part of the actual owner of the shares of this case.”

Following the 8th 16th 16th 1 of the judgment of the first instance court, “(the same shall apply even if the plaintiff bears each description of Gap evidence 15 through 19, which was additionally submitted by the appellate court).”

The following shall be added to 20 pages of the nine-way decision of the first instance: