1. All appeals by the defendant against the plaintiffs are dismissed.

2. The costs of appeal shall be borne by the Defendant.

purport, purport, and.

1. The reasoning of the court of first instance’s acceptance of the judgment is as stated in the reasoning of the judgment of first instance except for the following additional portions among the reasoning of the judgment of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

【Additional Part of the first instance judgment’s 14th 6th 14th son of the grounds of the first instance judgment’s “whether it is unlawful in calculating the value of donated property by applying Article 42(1)3 of the Inheritance Tax and Gift Tax Act” (Article 2(3) of the Inheritance Tax and Gift Tax Act provides for a taxable object subject to the application of the "wholly comprehensive gift tax", but does not directly stipulate the method of calculating the value of donated property acquired

This seems to be due to the impossibility of the legislative form of "all-inclusive of gift tax" in Article 2 (3) of the Inheritance Tax and Gift Tax Act to directly prescribe the method of calculating the value of donated property with respect to a variety of different types of modified donations without the form of gift under the Civil Act and new types of modified donations.

As seen earlier, the legislators introduced the comprehensive gift taxation principle and expanded the scope of gift tax, while, with respect to the calculation of the value of donated property (based on this, the tax base is calculated) under the title of Section 2 of Chapter III of the Inheritance and Gift Tax Act, the provisions of Articles 32 through 42 of the former Inheritance and Gift Tax Act regarding the calculation of the value of donated property have been added to the example provisions concerning the calculation of the value of donated property.

In light of the background, legislative intent, etc. of the full comprehensive taxation of gift tax, taxation is required with such legislative form.

could not be deemed contrary to legalism, but should be taxed;

Considering the predictability of taxpayers in relation to legal principles, in the case of gift tax under Article 2(3) of the Inheritance and Gift Tax Act, the value of the donated property is calculated in accordance with the example provisions of Articles 33 through 42 of the Inheritance and Gift Tax Act.