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1. Revocation of the first instance judgment.
2. A gift tax of KRW 305,360,580, the Defendant imposed on the Plaintiff on December 1, 2016.
Reasons
1. The reasons why the court made use of this part of the disposition are as follows: (a) the part of the judgment of the court of first instance, 2, 10 to 16, “The Inheritance Tax and Gift Tax Act was notified,” which read “The 1st share value of the instant shares,” is calculated as KRW 338,350, based on the supplementary evaluation method under Article 63(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “former Inheritance Tax and Gift Tax Act”); (b) Article 54(1) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22579, Dec. 30, 2010; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”); and (c) Article 56(1)1 of the former Enforcement Decree of the Inheritance Tax Act provides that “The Plaintiff shall notify the Defendant of the acquisition of the instant shares, except for taxation data.”
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion and the grounds for use of this part of the relevant law by the court are as follows: (a) the first instance court’s reasoning is with the exception of using “Article 17-3(1)3 of the Enforcement Rule of the Inheritance Tax and Gift Tax Act” in the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 223, Jul. 26, 201; hereinafter “Enforcement Rule of the former Inheritance Tax and Gift Tax Act”) from 3rd to 16th sentence of the first instance judgment.
(a).
Since it is the same as the statement in the claim, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
B. 1) B (A) has run a "household manufacturing business" for companies engaged in the construction business, which manufacture and sell a new straw, apartment furniture, etc.
However, B is necessary for the manufacture of households.