1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance citing this case is as stated in the reasoning of the judgment of the court of first instance except for the Plaintiff’s additional determination as to the assertion added by this court as follows. Thus, the judgment of the court of first instance citing this case as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. Additional determination

A. The gist of the Plaintiff’s assertion 1) Article 55(1) of the former Inheritance and Gift Tax Act provides, unlike the tax base on general donation (Article 55(1)3), that is, “amount of property under title trust” (Article 47(2)). Thus, the calculation of the gift tax base on the deemed donation of title trust should not be subject to the previous provision on donation (Article 47(2) that adds the value of property received from the same person within ten years before the relevant donation date. Therefore, the Defendant’s calculation of the tax base by applying the previous provision on the deemed donation of title trust is unlawful. 2) The imposition of the duty to report the gift tax is contrary to the nature of administrative punishment, infringing the right to refuse to make statements, and violating the principle of

There is no form to report gift tax due to title trust.

Therefore, there is no obligation to report gift tax due to title trust to the Plaintiff, and there is no obligation to report.

Ultimately, the part of the disposition of this case, which is based on the duty to report and pay, is unlawful.

B. 1) Determination on the assertion of exclusion from aggregate taxation is based on Article 47(1) of the former Inheritance and Gift Tax Act (see Article 40(1)2, 41-3, 41-5, and 42(4)).

) The value of any debt prescribed by Presidential Decree, such as that in relation to the donated property, shall be excluded from the value of the property.