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(영문) 서울고등법원 2019.09.11 2019누36836
증여세부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be filled or added below. Thus, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The 10th 2nd 2nd 10 judgment of the first instance court "203du5005" shall be applied to "2013du505".

Note 11 of the judgment of the first instance and the following:

“In addition, it is difficult to conclude that the G Center and H Center are not being used in accordance with the existing business objectives solely on the basis of the descriptions or images of the evidence Nos. 6-1 to 4, Eul Nos. 7 and 8.

The following shall be added to 7 pages 11 of the judgment of the first instance.

Article 13 of the Act on the Establishment and Operation of Public Interest Corporations (Reversion of Residual Property) (1) of the Act on the Establishment and Operation of Public Interest Corporations shall vest in the State or a local government, as prescribed by the articles of incorporation.

(2) The property reverted to the State or a local government under paragraph (1) shall be used for public-interest projects or donated or lent free of charge to a public-service corporation with similar purposes.

As the instant residual property was well known that it should belong to the State, a local government, or a public-service corporation, etc., the Plaintiff merely decided on the consolidation of functions D with the Plaintiff and C. However, the Plaintiff asserted to the effect that the amendment of the articles of incorporation was completed in violation of the Public-Service Act, even though it was well aware that the Plaintiff violated the duty solely for the benefit of C.

A. The detailed implementation agreement in the attached Form No. 5 of the Integrated Agreement (Evidence No. 5)

4. D.

It is stated that "tax imposed on the transfer and acquisition of assets shall be dealt with in accordance with the relevant statutes."

However, the contents of the above measures for coordinating the functions of public institutions and the meetings of the 10th Steering Committee.

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