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(영문) 서울고등법원 2011.12.07 2011누18795
증여세부과처분취소
Text

1. All appeals filed by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

purport, purport, and.

Reasons

1. The reasons for the judgment of the court of first instance cited by the court of first instance are as follows, except for the addition or dismissal as follows:

It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Under the third and third conditions, the defendant's "the defendant" that will be the 7th and 7th and the 4th and the 4th and the 4th and the 4th and the "each of the instant dispositions" that will be considered "the defendant," respectively, as "the instant dispositions."

Then, “The company of this case has been holding a considerable amount of earned surplus during the title trust period of this case ( approximately KRW 6 billion in 2006, approximately KRW 6.2 billion in 2007, etc.)” following the fifth following the fifth below is added to “The company of this case” in addition to considering the fact that it had earned surplus during the title trust period of this case.

The first fourth (Evidence No. 12) is the “(Evidence No. 12)” of the “(Evidence No. 12)” as the “(Evidence No. 9 through 24)” in view of the transaction relation between the instant company and the D, etc., the details of the transfer of the said shares, and the process of settlement of the price, etc., as alleged by the Defendants.”

2. The judgment of the first instance court at the conclusion is justifiable.

All appeals filed by the Defendants are dismissed.

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