1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning for the court's explanation of this case is as stated in the reasoning for the judgment of the first instance, except for the dismissal or addition of part of the judgment of the first instance under Paragraph (2) below, and therefore, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. In addition, the part which is dismissed or added, [Attachment 2] No. 3 [Attachment 4] of the judgment of the first instance refers to “P”.

Part 8 3: The following shall be added to paragraph 3:

On the other hand, the legislative purport of Article 35(2) of the Inheritance and Gift Tax Act is to cope with an irregular gift act and to promote the fairness of taxation by imposing gift tax on the profits earned by the other party to the transaction in a case where the profit equivalent to the difference between the price and the market price is actually gratuitously transferred by abnormal methods that manipulate the transaction price for the benefit of the other party

However, since the transaction between unrelated parties does not coincide with each other, it is generally difficult to deem that the difference was donated to the other party to the transaction solely on the ground that there is a difference between the price and the market price, and thus, Article 35(2) of the Inheritance Tax and Gift Tax Act provides that the transaction between unrelated parties, unlike the transaction between unrelated parties, shall not have justifiable grounds for the transaction

The case is added.

In full view of these facts, there are reasonable grounds to believe that the parties to the transaction who acquired the property at a low price had properly reflected the transaction value at a normal price, and, even if there are no such grounds, there are “justifiable reasons in light of the transaction practices” under Article 35(2) of the Act, even in cases where the transferee did not deem the acquisition of the property at a reasonable price from a reasonable economic point of view to the acquisition of the property at a reasonable price.