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(영문) 서울고등법원 2019.01.15 2018누51296
증여세부과처분취소
Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance, except where the following contents are stated or added in the written judgment of the first instance. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

On December 11, 2006, the Minister of Education and Human Resources Development (hereinafter “the Minister of Education”) issued a request for correction to recover KRW 1,061,209,670, out of the school expenses illegally executed as a result of an audit on a school juristic person (hereinafter “instant request for correction”) with the Plaintiff, B, etc. (hereinafter “instant request for correction”).

Among them, the details of demands for correction included in the plaintiff and B shall be as follows.

The Ministry of Education considers the amount of money (unit: unit) subject to a request for reimbursement for correction items of the Ministry of Education as the fund embezzlement B, N, L, L, M 530,00,00 student scholarship payment documents and embezzlement B, L, M 319, M 319,491,000 teaching research expenses after falsely preparing a document for payment of tuition fees, and then wrongfully preparing a document for overseas travel travel expenses and business promotion expenses for Plaintiff 11,718,670, the sum of 1,718,670, the sum of 1,061,20,670, which is inappropriate for the execution of travel expenses and business promotion expenses for Plaintiff 11,718,670, 34,459,668," under the 3th sentence of the first judgment of the court of first instance, as the “34,459,660 won”

Under the third sentence of the first instance judgment, the second sentence “A 1 to 5” is added to the following “16 to 18.”

The following contents shall be added to the end of 4th half of the judgment of the first instance.

In addition, according to the demands for correction of this case, the amount that the Plaintiff is liable to compensate is a total of KRW 1,049,491,00, while the amount that B is liable to compensate is a total of KRW 541,718,670, and there is no room to deem that B transferred the shares of this case to the school juristic person for the repayment of its own debt, and that B repaid the Plaintiff’s debt instead

The 5th sentence of the first instance judgment shall be followed by the second to the 6th sentence below.

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