1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke below shall be revoked and that part.

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as stated in the judgment of the court of first instance, except for cases where the court of first instance raises some contents as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

In addition, in the part of the judgment of the first instance court, the part of the 83,107 square meters of C forest in Namyang-si, Namyang-si, shall be deemed to be “83,107 square meters of C forest and field and 1,190 square meters of E forest and field” in the 8 through 9 of the 2th judgment of the second instance.

The part of the "Act on the Use of 7th of the Judgment of the first instance court" shall be deemed to be "Act on the Use of 7th," and the part of the 6th of the 18th of the 6th shall be deemed to be "," respectively.

The part of the 9th court's 2nd to 7th court's decision is as follows.

【The gift tax due to the gift of each of the instant lands shall be calculated on June 8, 2007 (No. 1 land of this case) and June 15, 2007 (No. 2 land of this case). Unlike this, the Defendant’s selection of the tax base as of May 17, 201 is unlawful. Furthermore, the following table is as follows: (a) the value of donated goods by the date of acquisition, the location of the original determination (reasonable tax amount) and the increase or decrease of the original determination (justifiable tax amount) on May 17, 2010 (three years after the date of registration) 207. 86, 196, 205, 207. 86, 306, 196, 207, 307, 107, 107, 107, 401, 196, 308, 1961, 308, 196, 196

2. Accordingly, the part exceeding KRW 96,665,250 of the disposition of this case is unlawful and thus it shall be revoked, and the conclusion is different.