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Plaintiff, Appellant
Plaintiff (Attorney Hong Jong-hee et al., Counsel for the plaintiff-appellant)
Defendant, appellant and appellant
Head of Yongsan Tax Office
Conclusion of Pleadings
October 12, 2006
The first instance judgment
Seoul Administrative Court Decision 2005Guhap29167 decided March 23, 2006
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of gift tax of KRW 258,608,470 against the Plaintiff on November 1, 2004 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The court's explanation about this case is identical to the statement No. 1 and No. 2 in the reasoning of the judgment of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.
Judges Kim Tae-dae (Presiding Judge) Park Jae-dae (Presiding Judge)