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(영문) 서울고등법원 2018.07.17 2018누45376
증여세 부과 처분 취소 청구
Text

1. The plaintiff's appeal is dismissed.

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

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 judgment of the court of first instance, except for the dismissal or addition of the text of the judgment of the court of first instance as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

In the first instance judgment, the title of office of a broker in a 249,00,000 won is deemed to be “249,00,000 won” and the fifth sentence of the first instance judgment, “R real estate” is deemed to be “U real estate” and the sixth sentence of the first instance judgment is added to the following ( even if the above real estate lease contract as of March 10, 1996, which was written as of the date of its preparation, was written at around 10, 200,000 won, it is always possible for the Plaintiff to prepare a lease contract at once to go without the receipt of the actual lease deposit. Therefore, even if the above real estate lease contract was written at the 20th sentence of the first instance judgment, it is difficult to recognize the additional payment of the deposit money from the 10th sentence to the 20th sentence of the first instance judgment without any objective purpose, the Plaintiff’s additional payment of the deposit money from the 10th sentence of the first instance judgment to the 10th sentence of the 20th sentence.

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