1. Revocation of the first instance judgment.

2. The plaintiff's lawsuit against the defendant shall be dismissed.

3. All costs of the lawsuit are assessed against the Plaintiff.

1. The court's explanation of the basic facts is identical to the part of "1. Recognizing facts" among the grounds of the judgment of the first instance, thereby citing them as they are.

(Article 420 of the Civil Procedure Act). 2. The Plaintiff’s assertion on February 2, 198 is a gift on the condition that “The tax and public charges shall be borne by the Diplomatic Association, and 40% of the proceeds from the disposal of the instant officetels shall be allocated from the D Educational Council, 30% of the J Educational Council, 20% of the K Educational Council, and 10% of the L Educational Council shall be allocated to the D Educational Council, and that the Plaintiff shall remain in the Plaintiff’s right to use the instant officetels and pay the proceeds to the Plaintiff for the cost of living until the disposition of the instant officetel is made.

Although a public-service corporation, such as a church, has benefits from not paying gift tax in accordance with the Inheritance Tax and Gift Tax Act, the defendant, who is a member of the D church, was well aware of this, did not properly report the instant officetel and apply for non-taxation in the taxable value. On the wind, the plaintiff paid KRW 74,00,000 as a joint and several taxpayer of gift tax and KRW 43,926,400 as a non-reported additional tax in relation to the instant donation.

The Plaintiff paid gift tax due to the Defendant’s failure to file a return on gift tax and an application for non-taxation in the taxable value, and the Defendant’s negligence constitutes a tort against the Plaintiff. As such, the Defendant is liable to compensate the Plaintiff for damages incurred by the Plaintiff, namely, the total amount of the gift tax paid by the Plaintiff, 117,926,400 won (including penalty tax not filed).

In addition, the defendant shall bear the taxes and public charges related to the donation of this case by the Diplomatic Association and the defendant.

17,926,400 won shall be responsible for the gift tax borne by the Plaintiff in accordance with the agreement from the beginning to the beginning.

3. If a decision to grant immunity to the bankrupt on the legality of the instant lawsuit becomes final and conclusive, the right to property arising from the cause before the bankruptcy is declared against the bankrupt.