1. The plaintiff and the defendant all appeals are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is to dismiss “the sixth below” as “the Inheritance and Gift Tax Act” under the fourth below, and to add the judgment on the Defendant’s assertion in the next paragraph is the same as the ground of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act

2. Additional determination

A. The defendant asserts that the judgment on whether the transfer of business constitutes the transfer of business of this case constitutes the transfer of business of this case.

However, it is difficult to view that the instant real estate transaction constituted the transfer of business by only the descriptions of the evidence Nos. 3, 2, and 7, and there is no other evidence to acknowledge it.

Rather, in light of the following circumstances, the entry of evidence Nos. 2 and 3, which is recognized by integrating the purpose of the entire pleadings, it is deemed that the instant real estate transaction is not the transfer of business.

① At the time of investigation, the Seoul Regional Tax Office deemed that Article 42 of the Inheritance Tax and Gift Tax Act applies in accordance with the comprehensive taxation method of gift tax as a whole, but did not examine whether the requirements for business acquisition are satisfied.

② The Plaintiff, a shareholder B of the Nonparty Company, donated the instant real estate to the Nonparty Company.

③ While L was managing the instant real estate through his employee, the non-party company did not succeed to the labor relationship with the employee who was donated the instant real estate from L.

④ There is no agreement between L and the non-party company on the transfer of business such as assets and liabilities related to the instant real estate, evaluation of goodwill, succession to employment of employees, etc.

B. The Defendant’s determination on the assertion that falls under the scope of application of Article 41(1)1 of the Inheritance and Gift Tax Act shall be subject to Article 41(1)1 of the Inheritance and Gift Tax Act in the instant real estate transaction by the court.