1. Of the judgment of the court of first instance, the part concerning the imposition of gift tax of KRW 87,840,640 (including additional tax of KRW 37,823,195).

1. Although the Plaintiff filed a lawsuit against the Defendant seeking revocation of each disposition stated in the “claim”, the first instance court revoked the disposition of imposition of gift tax of KRW 87,840,640, and dismissed the remainder of the Plaintiff’s claims. Each part of the judgment of the first instance court against which the Plaintiff and the Defendant lost, and the lower court revoked the part against the Defendant in the judgment of the first instance, and dismissed the Plaintiff’s claim corresponding to the revoked portion, and only the Plaintiff appealed on the disposition of imposition of KRW 87,840,640 of gift tax of KRW 87,840,640 in the judgment of the first instance before remand, and the fact that only the Plaintiff reversed the disposition of imposition of gift tax of KRW 87,840,640 in the judgment

According to the above facts of recognition, the part on imposition of gift tax of KRW 9,469,060 in the judgment of the court of first instance was dismissed by the plaintiff at the court of first instance, and it became final and conclusive due to the plaintiff's failure to appeal against the judgment of the court of first instance prior to the remand that dismissed

Ultimately, the subject of the judgment of this court is limited to the imposition of gift tax of KRW 87,840,640 among the judgment of the court of first instance.

2. The court's explanation concerning this part of the particulars of the disposition is the same as the statement in the corresponding part of the judgment of the court of first instance, i.e., 4 through 20 pages 2, i.e., i., i., e., see Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. 3. Determination is made ex officio as to whether the part concerning the disposition of imposition, including additional tax 37,840,640 won, among the lawsuits of this case, is legitimate.

In full view of the purport of the argument in Eul evidence No. 12, the defendant can recognize the fact that he revoked the disposition of imposition of gift tax of KRW 87,840,640 among each disposition of this case on December 10, 2015, which was after the case was reversed and remanded to the court of appeal. Accordingly, the disposition of imposition of gift tax of KRW 87,840,640 among each disposition of this case shall be imposed.