logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2015.02.10 2014누46838
증여세등부과처분취소
Text

1. All appeals filed by the plaintiff (appointed party) are dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal of the judgment of the court of first instance as to the judgment of the court of first instance and additional determination in the following paragraphs, and thus, the relevant part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The phrase “1,110,00 won” is deleted. The phrase “12th reduction” is deleted from the third following 4th reduction below. The phrase “the Plaintiff appears to have no objection to the individual allotment ratio of the designated parties who are successors among the capital gains tax portion)” is added. The phrase “the receipt and receipt of security” in the seventh 3th reduction is deemed to read “security fee”. The phrase “1,100,000 won” in the 12th reduction of the 15th half to the 15th reduction. The phrase “in addition,” after the 15th reduction of the 15th one, is as follows. According to each of the statements in the evidence of evidence A through A. 63 through 65, D, who is the Plaintiff’s husband, was loaned KRW 14 million from a stock company in the future life insurance on June 7, 200 and thereafter, was transferred to J. 1,500 won to a multi-household house in which the above loan was used.

However, the evidence submitted by the Plaintiff alone is insufficient to deem that KRW 15 million was paid in connection with the donation of the above multi-household house or the right to move into the cooperative of this case, which was delivered to B as above, and there is no other evidence to acknowledge it otherwise.

A person shall be appointed.

2. The Plaintiff asserts that, even in the court of this case, the amount borne by the Plaintiff in relation to the right to occupy the association members of this case is about KRW 400 million, and even if not, the shares of the building 1/2 in the title B are owned by the Plaintiff, or the above shares were paid in kind to the Plaintiff. Thus, the Plaintiff asserts that each of the dispositions of this case in this case

However, the plaintiff is the right to collateral security established by B on an apartment subject to the right to move in of the union members.

arrow