(영문) 서울고등법원 2017.12.15 2017누65618

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(영문) 서울고등법원 2017.12.15 2017누65618

증여세부과처분취소

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1. The plaintiffs' appeals against the defendants are all dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Reasons

1. The grounds for this judgment by the court of first instance are as follows, with the exception that part of the judgment by the court of first instance is amended as follows:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

9. From 10 to 11, “L and J were directors of the company of this case in the past,” “L was a director of the company of this case from February 2, 2005 to September 2008. The J invested as a shareholder from the time of establishment of the company of this case to February 2005, and retired from the director on February 2005.”

The 9th 14 to 15th 15th am "it is difficult to understand the process of determining the price" shall be applied to "no specific circumstances, such as reasons for determining the price."

The lower part from the lower part of the nine pages to the lower part of ten pages shall be cut to the lower part as follows:

(B) Next, the following facts are examined as to the existence of justifiable reasons in light of the transactional practice. (1) In full view of the following circumstances acknowledged in light of the developments leading up to the above disposition, the facts acknowledged prior to the above disposition, and the above quoted evidence, the evidence Nos. 6-2, No. 5, No. 6-1, and No. 7-2, and the overall purport of the pleadings, the evidence No. 7-2, it can be deemed that a reasonable economic person has been proven to a considerable extent that, if the company is a reasonable economic person, it would have not traded under the conditions set forth in the acquisition of the shares of this case. (1) As of December 31, 2011, which was 4.1.6 billion won prior to the date of the acquisition of the shares of this case, the company of this case, as of December 31, 2005, was 18.9 billion won of the shares of this case, and 5.2.4 billion won of the shares of this case, 5.4% of the shares of this case were 5.4% of the shares of this case.

② In particular, in the case of plaintiffs E and F, this case.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2017. 12. 15. 선고 2017누65618 판결

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