1. Revocation of a judgment of the first instance;

2. Gift tax imposed on the Plaintiff on May 20, 201 by the head of Seongbuk North Korea Tax Office on May 20, 201, 3,585.

1. The grounds of this court's ruling citing the grounds of the judgment of the court of first instance such as "1. Reasons for the disposition" and "2. Whether the disposition is legitimate

A. The plaintiffs' assertion;

B. Relevant statutes are the same as the corresponding part of the reasoning of the judgment of the court of first instance, and thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Determination

A. The former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 2003; hereinafter “former Inheritance Tax Act”) borrowed the concept of donation under the Civil Act with no definition provision on the concept of donation. The concept of borrowing such donation alone does not have any way to prevent the avoidance of gift tax through a modified donation, i.e., a gratuitous transfer of a gift that is not in the form of donation under the Civil Act. Thus, the tax authorities have several regulations on deemed donation (Articles 32 through 42 of the former Inheritance Tax and Gift Tax Act).

However, such individual donation provision alone points out the problem that it is impossible to cope with in advance a new type of gift tax due to a new type of derivatives financial product, financial technique, various capital transactions, etc., and thus, in order to realize fair taxation by establishing the legal basis for the imposition of gift tax on the transfer of various forms of wealth, the amendment of the Inheritance Tax and Gift Tax Act (Act No. 7010 of Dec. 30, 2003) was made by avoiding the concept of gift borrowed from the previous civil law, and at the same time, the legislation of the comprehensive donation concept of tax law unique to other tax laws (Article 2(3) of the Inheritance and Gift Tax Act) from the previous method of listing (Articles 32 through 42 of the former Inheritance and Gift Tax Act) was introduced to the so-called "comprehensive comprehensive gift taxation principle" (Articles 33 through 42 of the Inheritance and Gift Tax Act).

B. The Inheritance and Gift Tax Act amended by Act No. 7010 on December 30, 2003, which included the complete comprehensive taxation of gift tax, is due to the gift of another person under Article 2(1).