1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the judgment of the court of first instance is as follows, with the exception that the pertinent part of the judgment of the court of first instance is dismissed as provided in the following paragraph (2), and that the judgment is added as provided in paragraph (3), and therefore, the same 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. From 10, 13, 10, 10, and 13, respectively, are as follows

In addition, a de facto marriage refers to a case where there is a substance of marital life that allows marital life among the parties in terms of the social order and objectively, in light of the social concept, and even if the other spouse is under a separate marital relationship with a third party, barring any special circumstance, it cannot be recognized as a de facto marriage and protected as equivalent to legal divorce (see, e.g., Supreme Court Decision 2000Da52943, Apr. 13, 2001). Even if the Plaintiff and D liquidated a de facto marital relationship on October 21, 2009, as the Plaintiff’s assertion, even if the Plaintiff and D were to have liquidated a de facto marital relationship on October 21, 2009, it constitutes a de facto marital relationship that is not permitted by the Civil Act, and even if the Plaintiff and D were to have a de facto marital relationship under a separate marital relationship with the third party, it cannot be viewed that the Plaintiff’s claim or right equivalent to the gift tax was unlawful at the time of property division.

Judgment

When comprehensively taking into account the following facts and circumstances known in accordance with the purport of the entire facts and arguments recognized earlier: