Plaintiff 1 and one other (Attorneys Jeong Byung-chul et al., Counsel for the plaintiff-appellant)

Gangwon Tax Office et al. 1

October 15, 2009

Seoul Administrative Court Decision 2008Guhap38605 Decided April 1, 2009

1. All appeals by the Defendants are dismissed.

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

1. Purport of claim

The imposition of each gift tax on the plaintiff 1 and the imposition of each gift tax on the plaintiff 2 as stated in attached Table 1 by the head of Gangnam District Tax Office and the imposition of each gift tax on the plaintiff 2 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

The court's explanation of this case is identical to the statement of the reasons for the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the plaintiffs' claims of this case are accepted in its entirety on the grounds of its reasoning, and the judgment of the court of first instance with the same conclusion is justifiable, and all appeals by the defendants are dismissed as it is without merit, and it is so decided as per Disposition.

[Attachment]

Judges Yu Jong-Un (Presiding Judge)