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(영문) 서울고등법원 2016.08.26 2015누65638
증여세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

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

Purport of claim and appeal

1.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, with the exception of the rejection of the statements in Gap evidence No. 33 (including provisional numbers) which lack to recognize the plaintiffs' claims as evidence submitted in the court of first instance, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The evidence of the first instance court No. 6 of the first instance court's ruling is added to "the results of inquiry and reply of the fact-finding regarding the advanced investment securities of this court" after the first instance court's ruling No. 5 of the sixth.

On the 8th judgment of the first instance court, "the plaintiff" in the 11th judgment shall be applied to "the plaintiff".

2. In conclusion, the plaintiffs' claims shall be dismissed in its entirety as it is without merit. The judgment of the court of first instance is just and without merit, and the plaintiffs' appeal is dismissed as it is so decided as per Disposition.

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