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(영문) 서울고등법원 2017.10.13 2017누52605
증여세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

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

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

Reasons

1. The reasoning of the judgment of the court of first instance cited the same reasoning as the reasoning of the judgment of the court of first instance, except for the following matters among the grounds of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

In the 3rd 15th Circuit, the “instant disposition” is regarded as the “each disposition of this case.”

4. The "70 million won per share (5,600 won per share)" of 4.13 and 14(does are excluded from the parallel number) shall be "80 million won per share (6,400 won per share)".

The 6th 19th 19th son's "No. 7" shall be raised as "No. 7".

7 pages 15 "J Samsung Securities Account" means "T&T account in the name of the principal".

8. The "70 million won" of the 8.5 parallel shall be raised to "80 million won".

2. In conclusion, the plaintiffs' claims are dismissed in its entirety due to the lack of grounds. The judgment of the court of first instance is just and the plaintiffs' appeal is dismissed in its entirety due to the lack of grounds. It is so decided as per Disposition.

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