Seoul Administrative Court 2008Guhap38636 ( July 24, 2009)

Cho High Court Decision 2007Du3591 (Law No. 86, 27, 2008)

The amount of entry to the head of the Tong shall be determined by comprehensively confirming all transactions.

The monetary transaction based on a deposit with the head of the Tong shall not be determined as an individual transaction, but as a whole, it shall not be readily concluded that the money deposited in each securities account was donated to each other solely on the ground that the loan certificate was not prepared.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. Paragraph 1 of the decision of the first instance court was amended by the reduction of claims in the trial as follows.

The Defendant’s imposition of gift tax on May 18, 2007 is revoked in all of the imposition of gift tax in each notice column of attached Form 1 on each of the details of imposition imposed by the Plaintiff.

1. Purport of claim

On May 18, 2007, the Defendant revoked all the imposition of gift tax in each notice column of attached Table 1 on the Plaintiff’s imposition of gift tax (the Plaintiff voluntarily withdrawn from the trial, the part of the instant lawsuit that “the Defendant revoked all the imposition of gift tax in each notice column of attached Table 2, which was made against the Plaintiff on May 18, 2007 by the Defendant).”

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning for this Court’s explanation concerning this case is as follows, except for the modification of “attached Form 8” under two pages of the judgment of the court of first instance to “attached Forms 1 and 2”, and therefore, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed. However, the judgment of the court of first instance is modified by the reduction of the plaintiff's claim in the trial, and it is so decided as per Disposition 3.