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.

Basic Facts

On February 28, 1996, the Plaintiff donated real estate listed in paragraphs (2) and (3) of the [Attachment List Nos. 2 and (3) to the Plaintiff’s referring, and completed the registration of ownership transfer in its name on February 29, 1996. On July 3, 1997, the Plaintiff donated real estate listed in Paragraph (1) of the Attached List No. 1, and completed the registration of ownership transfer in its name on July 21,

(hereinafter) On August 27, 1996, the Plaintiff reported the gift tax amount of KRW 95,592,132 on the gift amount of KRW 24,00,00 on the gift amount of KRW 24,00,00 on the order of each real estate listed in the separate sheet.

The Council's tax secretary imposed gift tax, transfer income tax, etc. on the plaintiff from August 3, 1998 to August 8, 2008 as shown in attached Table 1 as follows:

(hereinafter referred to as the "disposition Nos. 1 through 7 of this case") listed only 4 as the last number in the convenience of the notified tax amount of the tax item, which is the tax base of the date of notification No. 1 of this case.

1. From August 7, 1995, the gift tax of KRW 170 million in cash from C on August 3, 1998: D on August 29, 1998, KRW 49,500,000 in gift tax of KRW 116,252,130 in gift tax of KRW 24 million in E on August 27, 1998, KRW 13,475,270 in gift tax of KRW 13,470 in gift tax of KRW 4,56,597,680 in gift tax of KRW 1567,80 in gift tax of KRW 24 million in inheritance tax of KRW 30,00 from C on June 4, 1997, the amount of KRW 13,59,697 in gift tax of KRW 80 in inheritance tax of KRW 86,788,788 in amount to the initial imposition of gift tax of KRW 31,5997.

(See Eul evidence 6-4). on April 1, 2005 G 5, Dongcheon-si, H et al. I 6, September 1, 2007, KRW 2,453,890 of transfer income tax on two lots transfer land transfer 2,453,890, G 60 of transfer income tax on September 1, 2007, J 7, 93,80 Won J. 93,880 of transfer income tax on global income tax under payment of global income tax on August 8, 208, because the plaintiff failed to pay gift tax, etc. on September 4, 1998, the registration of seizure on the third or 5 real estate owned by the plaintiff on September 1, 198 and 2 real estate owned by the plaintiff on September 1, 198.

In the case of No. 2 and No. 3, the auction procedure for real estate is not more than 'the auction procedure'.