수증자가 증여재산을 취득하기 위하여 쟁송과정에서 지출한 화해금 및 변호사보수를 증여가액에서 공제할 것인지 여부.
Whether the money for reconciliation and attorney-at-law fee which the donee pays during the litigation to acquire the donated property is deducted from the value of the donation.