1. Revocation of the first instance judgment.

2. Gift tax imposed on the Plaintiff A on August 10, 2015 by the head of Jung-gu Tax Office. 779,599.

1. The court's reasoning concerning this part of the grounds for the disposition is the same as the reasoning of the judgment of the court of first instance, and thus, citing this by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil

2. Whether the disposition is lawful;

A. The reasoning of this court concerning the plaintiffs' assertion, relevant statutes, and facts of recognition is as follows. This part of the judgment of the court of first instance is identical to the reasoning of each corresponding part of the judgment of the court of first instance, except for the dismissal or addition of the written judgment of the court of first instance (Articles 8(2) and 420 of the Administrative Litigation Act, and the main text of Article 420 of the Civil Procedure Act shall be cited.

In the first instance judgment, Article 31(6) of the former Enforcement Decree of the Inheritance and Gift Tax Act (amended by Presidential Decree No. 2010, Apr. 1, 201) is contrary to the purport of Article 41(1) of the former Inheritance and Gift Tax Act (amended by Presidential Decree No. 2010, Feb. 21, 201).

Part 8 of the judgment of the court of first instance provides that "8,081,443,520 won" in Part 4 of the judgment of the court of first instance shall be "8,081,443,520 won"

B. 1) Determination of the primary reason for disposal (the donation of profits through the transaction with a corporation during the suspension of business) 1) Additional change of the reason for disposal, the legislative intent of Article 41(1) of the former Inheritance and Gift Tax Act, and whether the non-party corporation constitutes “the corporation under suspension or closure of business” under Article 41(1) of the former Inheritance and Gift Tax Act at the time of donation of the real estate in this case is identical to the corresponding part of the judgment of the court of first instance (the first instance judgment No. 3 through No. 14, No. 14, No. 9, etc.). Therefore, the calculation of donation profits is cited pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, and Article 41(1) of the former Inheritance and Gift Tax Act.