(영문) 서울고등법원 2015.09.24 2014누71179

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(영문) 서울고등법원 2015.09.24 2014누71179

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 this court citing the judgment of the court of first instance is as follows: (a) the reasons for the judgment of the court of first instance excluding to dismiss or delete some of the following, and to add some of the contents, and thus, it is identical to the reasons for the judgment of the court of first instance citing Article 8(2) of the Administrative Litigation Act

The main part of the judgment of the first instance court is the part that "the plaintiff" in the first part is "the plaintiff," and the third part [Attachment 1] of the first part is "the tax base."

The 4th decision of the first instance court is based on the “invited” part of the 13th decision.

The part of the 6th judgment of the first instance court in the 8th judgment "it is illegal, even if it is lawful."

The part "to a person who has been solicited to make an offer" in the 6 and 7th sentence of the judgment of the court of first instance shall be deemed to be "to invite an offer".

Article 39(1)1 (a) of the first instance court's 20th sentence "Article 39(1)1 (a)" shall be referred to as "Article 39(1)1 (a)."

The part of the 9th judgment of the first instance court "Therefore," in the 14th judgment, is raised as "the case".

Article 29(3)1 (a) of the Enforcement Decree of the Inheritance and Gift Tax Act shall be deemed to be “Article 29(3)1 (a) of the Enforcement Decree of the Inheritance and Gift Tax Act” of Article 15 of the first instance trial, and Article 29(4) of the Inheritance and Gift Tax Act of 15 of the 15th trial shall be deemed to be “Article 29(4) of the Enforcement Decree of the Inheritance and Gift Tax Act.”

Part that is deleted shall be deleted from the part that is “(i)” and the part that is “(iv)” and 14 through 20 of the 12th judgment of the first instance.

In addition, the part of the first instance trial No. 5 of the 17th judgment of the court of first instance added the following part: “The instant disposition is legitimate” (the same shall apply even if the Plaintiff submitted the evidence No. 28 to the appellate court).

2. In conclusion, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

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