1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The portion written in accordance with Section 4 of Section 3 shall be deemed to be “No. 1 and No. 9”, and the “No. 6, 7, and 9” in Section 11 of Section 7 shall be deemed to be “No dispute between the parties or the entry of No. 3”.

Part 6. The following shall be added to the next activity of Part 13:

Article 2(3) of the Inheritance and Gift Tax Act only provides for the taxable object subject to the application of the “wholly comprehensive gift tax” and does not directly provide for the method of calculating the value of the donated property acquired through the gift. This seems to be due to the fact that Article 2(3) of the Inheritance and Gift Tax Act directly provides for the method of calculating the value of the donated property with respect to various and new types of intangible donations not in the form of donation under the Civil Act is impossible in the legislative form of the “wholly comprehensive gift tax.” As seen earlier, the legislators introduced the complete comprehensive gift taxation principle to expand the scope of taxation of the gift tax, while expanding the scope of taxation of the gift tax, with respect to the calculation of the value of the donated property (based on this, the tax base is calculated) under the title of “Calculation of the value of the donated property” in Section 2 of Chapter 3 of the Inheritance and Gift Tax Act (Article 32 through 42 of the former Inheritance and Gift Tax Act).

In light of the background, legislative intent, etc. of the full comprehensive taxation of gift tax, taxation is required with such legislative form.

could not be deemed contrary to legalism, but should be taxed;

Considering the predictability of taxpayers in relation to legal principles, in the case of gift tax under Article 2(3) of the Inheritance Tax and Gift Tax Act, the value of donated property is calculated.