logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2019.08.16 2019누36980
증여세부과처분취소
Text

1. Revocation of a judgment of the first instance;

2. All plaintiffs' claims are dismissed.

3. The plaintiffs' total costs of litigation.

Reasons

1. The details of the disposition and the grounds for the court's explanation concerning this part are as follows: "3,592,430 shares" in Chapter 3 of the judgment of the court of first instance shall be deemed as "3,529,430 shares"; "No. 1,529,430 shares" in Chapter 4 shall be deemed as "No. 1,529,430 shares"; "No. 2 shall be deemed as "No. 1,200 shares (including serial numbers; hereinafter the same shall apply)"; and "No. 15, 3 shares shall be deemed as the market price as of the date the inheritance tax or gift tax commences (hereafter the evaluation base date) or as of the date of donation (excluding cases falling under Article 63 (1) 1 (a) and (b) of the judgment of the court of first instance as of the date of commencing the inheritance; and no. 16, "No. 2,000 shares shall be deemed as the market price" in Chapter 16 of the Civil Procedure Act shall be deemed as the price of shares to be additionally paid.

2. The reasoning for the court’s explanation on this part of the instant defense is as stated in Paragraph 3 of the reasoning of the judgment of the first instance court, except for the alteration of “ June 26, 2012” to “ June 29, 2012.” As such, Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited.

3. Judgment on the merits

A. The summary of the party’s assertion and the reasons why the court should explain this part of the judgment of the court of first instance are as follows: “former Inheritance and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013)” (former Inheritance and Gift Tax Act) and “former Inheritance and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter the same shall apply)”; and the 8th page 21 of the 8th page “a week around October 201.”

arrow