(영문) 서울고등법원 2016.10.20 2016누38183

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Text

Reasons

텍스트 조절

글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 서울고등법원 2016.10.20 2016누38183

증여세부과처분취소

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, and it is identical to the ground of the judgment of the court of first instance except for the dismissal or addition of some contents. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Part which is written or added shall be referred to as “No. B No. 1 and 7” in Part 6, paragraph 12, as “No. B No. 1, 7, 18 through 20.”

In addition, “(1)” is added in front of “the fact of recognition” in Chapter 15. The following is added to the 7th one. The 7th one is the following: (2) The Plaintiff’s claim for divorce and division of property; and (3) the deceased’s response and mediation; and (4) there is strong doubt as to whether the parties have taken the form of filing a lawsuit and conciliation under the status of their prior adjustment, in that the period until the time of the Plaintiff’s claim for divorce and division of property; (4) the deceased’s response and mediation was not required for one month, and an agreement was reached immediately.

(3) The Plaintiff divorced before the death of the deceased for about 6,7 months, and at the time of divorce, the deceased’s age was 82 years old at the time of the divorce, and it was sufficiently anticipated that the death was imminent for a long period of time.

In full view of the contents of the statement made by the Plaintiff after undergoing a tax investigation and the Plaintiff’s words and actions after divorce, the reason why the Plaintiff divorced with the deceased appears to be aimed at avoiding the dispute over inherited property with D, etc., a child of the former wife, when the deceased died. Thus, the purpose of divorce is not liquidation of marital life, but prior donation taking advantage of the form of division of property.

【No. 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 8-2’s 13-2’s 8-2’s 8-2’s 8-

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2016. 10. 20. 선고 2016누38183 판결

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