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.

The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for the following addition. Thus, it is accepted by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

“A evidence No. 16” shall be added to the following 12 pages of the 4th decision of the first instance court: “Evidence No. 1 through 5, 8.”

After the decision of the first instance court 4th 21th 21th 21th , “it is unlawful to impose gift tax on the premise that the Plaintiff received donation of KRW 32,205,000 from the deceased on December 27, 2012, since the president or the deceased died on November 19, 2012.”

Following the 8th decision of the first instance court, “On the other hand, under the same condition as 32,205,000 won, the time of donation shall not be December 27, 2012, which is the date of acquisition of the third real estate of this case, and where the time of donation is changed from October 25, 2012 to November 19, 2012, which is the date of death of the deceased, the notified amount of gift tax shall increase. The amount of tax imposed does not exceed the scope of the legitimate amount of tax to be borne by the plaintiff, and since the erroneous method of the donation period does not differ from the scope of the original taxable unit and the reason of disposition, the disposition of taxation within the scope of the legitimate amount of tax should not be revoked (see, e.g., Supreme Court Decision 91Nu10695, Jul. 28, 1992).”

In conclusion, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.