(영문) 서울고등법원 2016.12.07 2016누34389

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Reasons

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글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 서울고등법원 2016.12.07 2016누34389

증여세등부과처분취소

Text

1. Of the judgment of the court of first instance, the part against the defendant senior tax office in excess of the order to revoke below.

Reasons

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance (from No. 2 to No. 5) except for the dismissal or addition as follows. Thus, this part of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

"B-X department construction site" shall be added to "B-X department construction site" in Part 3 of the second reason.

After the 3rd part of the 9th part "A" added "in accordance with Article 96 (2) 5 of the former Income Tax Act and Article 162-2 (2) 1 of the former Enforcement Decree of Income Tax Act (amended by Presidential Decree No. 20618 of Feb. 22, 2008)," "in front of "transfer income tax for 2006", "in front of "transfer income tax for 1,027,78,050" of the 11th part and "1,02,976,902" of the 11th part and "1,002,902,902" of the 13th part "(s)" are added to "the 11th part "the 11th part "the 11th part "the notice of correction".

Pursuant to paragraph 1 of Paragraph 4, “The sum of “the value of the original donated property” in paragraph 3 below shall be added to “the sum of “the value of the original donated property” and “840,545,060 won” in paragraph 4 shall be added to “the sum of “the value of the original donated property” and “the additional tax shall be included”. “The reduction or exemption of orders” in paragraphs 1 and 2 of

"B" reduced the gift tax of 18,933,300 won for gift tax of 2009, 106,532,640 won for gift tax of 2010, 318,131,716 won for gift tax of 2011, and 836,171,760 won for gift tax of 201.

"Ero-friendly".

2. The details of the relevant statutes are as shown in attached Form 1;

3. Whether the disposition of transfer income tax of this case is legitimate

A. The court's explanation on this part of the facts of recognition is identical to the corresponding part of the judgment of the court of first instance (from 5th to 10th 7th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth

Part 5 of the 10th page “On the ground.”

참조조문

-민사소송법 제420조

-소득세법 제96조 제2항 제5호

-소득세법 시행령 제162조의2 제2항 제1호

-행정소송법 제8조 제2항

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