The case reversing the judgment of the court below on the grounds of violation of the rules of evidence

The case reversing the judgment of the court below on the grounds of violation of the rules of evidence

Article 8 of the Administrative Litigation Act, Article 187 of the Civil Procedure Act

Plaintiff 1 and two others, Plaintiffs Kim Yong-jin, Counsel for the plaintiff-appellant-appellee)

Permanent Residence of Head of Tax Office

Daegu High Court Decision 87Gu132 delivered on October 21, 1987

The judgment below is reversed and the case is remanded to Daegu High Court.

We examine the grounds of appeal.

According to the reasoning of the judgment below, the court below held that the land and the housing in this case were originally owned by Nonparty 1, who is the father of the plaintiffs, and that the registration of ownership transfer was completed on October 5, 1974 under the name of the plaintiffs on March 6, 1981. Thus, the plaintiffs should be presumed to have been donated to Nonparty 1. The plaintiffs should be presumed to have received donation from the above land and the housing. The above registration of ownership transfer in the plaintiffs' name except the testimony of Nonparty 1, who is not believed otherwise, is null and void, or there is no evidence to acknowledge that the plaintiffs did not receive the land and the housing in this case, and therefore, the plaintiffs are liable to pay gift tax and defense tax.

However, according to Gap evidence Nos. 1-3 (No. 1-5) and Gap evidence No. 2-1 through 5 (the copy of the register) adopted by the court below, each entry of No. 3-1 and No. 3-2 (the land register) and testimony of Kim Dong-dong, which was not rejected by the court below, the plaintiffs, who are the births between the plaintiff No. 1 and the plaintiff No. 2, do not receive the donation of the above real estate from the non-party No. 1, the father, and the non-party No. 1, who was the births of the plaintiff No. 1 and the plaintiff No. 2. The non-party No. 1 did not know the non-party No. 1, and the non-party No. 3094, Dec. 18, 1984.

Therefore, without further proceeding to decide on the remaining grounds of appeal by the plaintiffs, the judgment below is reversed, and the case is remanded to the court below. It is so decided as per Disposition by the assent of

Justices Yoon So-young (Presiding Justice)