증여세부과처분취소
1. All appeals by the plaintiffs and the defendants are dismissed.
2. The costs of appeal shall be borne by each person and resulting from the participation in the appeal.
1. The reasoning of the judgment of the court of first instance is as follows: (a) each “H” of the parallel 2, 11, 16, 4, 8 and 11 pages 20 of the first instance judgment shall be deemed as “Plaintiff B Intervenor”; and (b) the “preliminary” of the 4th parallel 19 pages shall be deemed as “A” and the ground for the judgment of the court of first instance is identical to that of the court of first instance except where “A” is deemed as “A”. Therefore, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 4
2. In conclusion, the plaintiffs' claims of this case are justified within the scope of the above recognition and the remaining claims are dismissed as they are without merit. The judgment of the court of first instance is just in conclusion, and all appeals filed by the plaintiffs and the defendants are dismissed as they are without merit. It is so decided as per Disposition.