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(영문) 서울고등법원 2016.09.27 2016누47569
증여세 및 상속세 부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

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

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition or dismissal of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

After the first instance court's decision 4th 8th excluding "the amount of money deposited into the Plaintiff's account" from 4th 8th 8 to 9th 100 of the first instance court's decision (the amount of money charged to the Plaintiff's account shall not be excluded from taxable objects even if the user's unknown amount is confirmed) additional contents as follows: "the amount deposited to the Plaintiff's account" and "the amount verified as to the withdrawal of Plaintiff B by proposing payment of part of the check withdrawn by Plaintiff B" and "the amount proved as to the withdrawal of Plaintiff B" are added (the deposit date alleged by the Plaintiff is different for more than several months, and the amount claimed by the Plaintiff is not the amount similar to the amount of money received by donation). According to the fourth 4th 1th 2th 2th 5th 2th 5th 1th 1st 5th 1st 5th 1st 1st 2th 2th 2nd 4th 1st 1st 1st 2th 2th 2th 2nd 2.

It is not sufficient to recognize the fact that the above purpose was spent as gift or gift property, and there is no other evidence to acknowledge it.

2. In conclusion, the judgment of the first instance is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.

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