1.The judgment of the first instance shall be modified as follows:

Of the instant lawsuits, the head of the Cheongju Tax Office on February 11, 2014.

Details of the disposition

The reasoning for this Court’s explanation is as follows: (a) by striking the main text of Articles 11 and 12, excluding the third page of the judgment of the court of first instance (hereinafter “the main text”), and except for the addition of the following, the reasoning for the judgment of the court of first instance is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

A person shall be appointed.

F. As to the imposition of gift tax amounting to KRW 1,229,92,760 (including additional tax), Defendant Cheongju District Tax Office, on October 18, 2016, revoked ex officio the reduction of KRW 153,365,690 (the fraction of less than 10 won shall not be calculated pursuant to Article 47 of the National Funds Management Act) of KRW 153,365,690 (the sum of KRW 153,365,680, out of the additional paid-in penalty tax and the additional paid-in penalty tax.

In addition, on October 19, 2016, the director of the Chuncheon Tax Office revoked ex officio a decision of reduction of KRW 33,141,420 of the penalty tax on the imposition of gift tax of KRW 265,794,180 (including the penalty tax) against Plaintiff B.

A person shall be appointed.

2. If an administrative disposition is revoked on the legal basis of the part concerning a claim for revocation of ex officio among the lawsuits in this case, such disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.

(See Supreme Court Decision 2012Du18202 Decided December 13, 2012 (see, e.g., Supreme Court Decision 2012Du18202, Oct. 18, 2016). Defendant Cheongju District Tax Office ex officio cancelled the amount exceeding KRW 1,076,627,070 (i.e., imposition of gift tax (including additional tax) on Plaintiff A on October 18, 2016 following the closing of the argument in the instant case (i.e., KRW 1,229,92,760-153,365,690) ex officio. Defendant Cheongcheon District Tax Office revoked ex officio the amount exceeding KRW 232,652,760 among the imposition of gift tax (including additional tax) on Plaintiff B on October 19, 2016. As such, the said decision of correction ex officio cancelled the amount exceeding the amount of gift tax ex officio.