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(영문) 부산고등법원 2018.01.24 2017누46

증여세등부과처분취소

Text

1. Of the part against the plaintiffs in the judgment of the court of first instance, the Busan High Court prior to remand was sentenced to July 26, 2013.

Reasons

1. The proceedings of the lawsuit and the scope of the judgment of this court filed in the first instance court for the revocation of each disposition in the attached Table 2 “the initial amount of tax assessed”, and the court of first instance rendered a judgment identical to the judgment of the court of first instance in the same Table.

Accordingly, the plaintiffs and the defendants appealed to the whole part against each party.

During the trial before remand, the Defendants changed the disposition as stated in the attached Table 2 “the change of disposition in the trial before transmission” as stated in the attached Table 2 attached hereto, and the disposition in the “disposition remaining after the change” column of the same Table remains.

Accordingly, the plaintiffs sought the revocation of the above remaining dispositions, and made an amendment of the purport of the claim (in the case of each disposition of imposition Nos. 3 and 9, withdrawal of the lawsuit), and the court of the trial prior to the remand rendered a judgment the same as the “ judgment prior to the remand” stated in the same Table.

With respect to the judgment before remanding, only the plaintiffs appealed, and the Supreme Court reversed the part against the plaintiffs regarding the disposition of imposition as set forth in Serial 2, 6, 7, 10, and 11, and remanded that part of the case to this court.

On the other hand, the part of each disposition of imposition as set forth in Nos. 1, 5, and 8 was dismissed by the plaintiffs' appeal, and the part of each disposition of imposition as set out in Nos. 4 and 11 (Provided, That the disposition of imposition as set out in No. 11 is limited to the part against the defendant) was separated and determined by the defendants

(B) The Defendants issued a notice of revocation of part of the disposition of imposition of No. 1 No. 4 and the disposition of imposition of No. 11 of the No. 11 after remanding the case at the trial court after remanding the case, and issued a notice of revocation as to the disposition of imposition of No. 1 of the attached Table No. 4, which became unlawful by the judgment before remanding the case, and issued a notice of revocation as to the disposition of imposition of No. 11 of the attached Table No. 2,7, and No. 10

Detaileds shall be as follows: (a) the disposal of the attached Table 3 at the trial after the return and the change thereof.