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(영문) 서울고등법원 2017.12.08 2017누123
증여세부과처분취소
Text

1. Of the Plaintiff’s appeal, the Defendant’s appeal against the Plaintiff on October 1, 2009 (hereinafter “Plaintiff”) on December 31, 2006, gift tax on the donated portion 586,674.

Reasons

1. Scope of the judgment of this court;

A. The record reveals the following facts.

1) The court of first instance dismissed the Plaintiff’s claim, and the Plaintiff filed an appeal. 2) Before the remanding of the case, this court revoked the part of the judgment of the court of first instance pertaining to “the part of the judgment of the court of first instance which the Defendant lost against the Plaintiff, which exceeds KRW 89,745,860 on July 15, 2005, and KRW 252,561,280 on the gift tax on September 30, 2007, and KRW 52,721,160 on the gift tax on the gift on December 31, 2007, and KRW 586,674,940 on the gift tax on December 31, 206, and KRW 566,659,893 on the gift tax on December 31, 2006, and rejected the Plaintiff’s remaining appeal.”

3) On this issue, the Defendant did not file an appeal, and only the Plaintiff lost. The Supreme Court reversed the part against the Plaintiff on December 31, 2006 among the judgment of the court prior to remand, and remanded that part of the case, and dismissed the remainder of the Plaintiff’s remaining appeal. (B) Accordingly, the Defendant’s disposition of imposition of gift tax amounting to KRW 586,674,940 on December 1, 2006 against the Plaintiff on December 31, 2006 (hereinafter “instant disposition”), which constitutes KRW 566,659,893 (hereinafter “instant disposition”), among the disposition of imposition of gift tax amounting to KRW 586,674,940 on December 31, 206 against the Plaintiff, and KRW 8,130 on October 31, 206 “the instant issue shares”).

Only this Court shall be subject to the adjudication.

2. The reasons for this part of the decision are as follows: “Korean currency securities” in column 1 in column 4 in column 3 of the decision of the first instance; “120%” in column 5 in column 4 in column 5 in column 130 in column 4; “862,48,936 won” in column 6 in column 4 in column 6 in column 6 in column 934,363,014; and “the reasons for the decision of the first instance” in the part of the decision of the first instance, except for the reasons for the first instance.

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

3. Whether the disposition of this case is legitimate

A. The plaintiff's assertion Na.

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