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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2013-Gu Partnership-1881 ( December 10, 2013)
Case Number of the previous trial
Cho Jae-201-west-336 ( October 23, 2012)
Title
The portion which goes through the procedure of the previous trial shall be dismissed as unlawful, and the disposition of a joint and several taxpayer is legitimate.
Plaintiff
The instant disposition made against KimB as a joint obligor on the premise that KimB donated KRW 000 to KimB is legitimate.
Related statutes
Article 4 (Gift Tax Liability)
Cases
2014Nu1286 Revocation of Disposition of Imposition of Gift Tax
Plaintiff and appellant
1. KimA 2. KimB
Defendant, Appellant
Head of the District Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2013Guhap1881 Decided December 10, 2013
Conclusion of Pleadings
August 19, 2014
Imposition of Judgment
September 2, 2014
Text
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of OOOO on April 1, 201 against the plaintiff KimA, 2007, and the defendant revoked the disposition of imposition of OOOOOOO on June 8, 201 against the plaintiff KimB on the plaintiff KimB, the donee KimB, the donee KimA, the date of donation, the OOO of the gift tax on March 19, 2007, and the donor ② the donor KimB, the donee KimB, the donee KimA, and the donation date on May 23, 2007.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the part of the plaintiff KimA's lawsuit and the plaintiff KimB's lawsuit on March 19, 2007, which sought the revocation of the imposition of additional and increased additional additional OOOOOOOOOOOOOOO on the donations made on May 23, 2007, and the imposition of additional and increased additional OOOOOOOOOOOOO on the donations made on May 23, 2007, is unlawful, and all of them are dismissed. The remaining claims of the plaintiff KimB shall be dismissed as there is no reason. The judgment of the court of first instance on this conclusion is legitimate, and all of the plaintiffs'