전심절차를 거치는 아니한 부분은 부적법하여 소를 각하하고, 연대납세의무자 처분은 적법함[국승]
Seoul Administrative Court-2013-Gu Partnership-1881 ( December 10, 2013)
Cho Jae-201-west-336 ( October 23, 2012)
The portion which goes through the procedure of the previous trial shall be dismissed as unlawful, and the disposition of a joint and several taxpayer is legitimate.
The instant disposition made against KimB as a joint obligor on the premise that KimB donated KRW 000 to KimB is legitimate.
Article 4 (Gift Tax Liability)
2014Nu1286 Revocation of Disposition of Imposition of Gift Tax
1. KimA 2. KimB
Head of the District Tax Office
Seoul Administrative Court Decision 2013Guhap1881 Decided December 10, 2013
August 19, 2014
September 2, 2014
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of OOOO on April 1, 201 against the plaintiff KimA, 2007, and the defendant revoked the disposition of imposition of OOOOOOO on June 8, 201 against the plaintiff KimB on the plaintiff KimB, the donee KimB, the donee KimA, the date of donation, the OOO of the gift tax on March 19, 2007, and the donor ② the donor KimB, the donee KimB, the donee KimA, and the donation date on May 23, 2007.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the part of the plaintiff KimA's lawsuit and the plaintiff KimB's lawsuit on March 19, 2007, which sought the revocation of the imposition of additional and increased additional additional OOOOOOOOOOOOOOO on the donations made on May 23, 2007, and the imposition of additional and increased additional OOOOOOOOOOOOO on the donations made on May 23, 2007, is unlawful, and all of them are dismissed. The remaining claims of the plaintiff KimB shall be dismissed as there is no reason. The judgment of the court of first instance on this conclusion is legitimate, and all of the plaintiffs'