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(영문) 서울고등법원 2016.08.12 2015누65645
증여세부과처분취소
Text

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.

Reasons

1. The reasoning of the judgment of the court of first instance is cited by the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following among the grounds of the judgment of the court of first instance. As such, Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

1. On the 2nd page 5, the “niversary theory” has been placed in place as “establishment”, and under the 3rd page, the Plaintiff added “E. the Plaintiff passed the entire trial procedure,” respectively, to the ground for recognition of the same face.”

② On the 5th side, “(1)” is added by reference case at the end of the first instance trial (see Supreme Court Decision 2011Du181, Sept. 26, 2013).

(2) The head of the fifth side 4th parallel 5 shall grow up with a separate road.

③ On the end of the fourth sentence, “The property of title trust, which is deemed donated under Article 45-2(1) of the Inheritance and Gift Tax Act, is a case where the source of the donor or the receipt thereof is clearly difficult to determine” is added to the end of the fourth sentence. As such, the title trust property deemed donated under Article 45-2(1) of the Inheritance and Gift Tax Act differs from its nature, it is difficult to apply the above exclusion provision by analogy).

2. The plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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