상속세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The deceased B (hereinafter “the decedent”) died on December 23, 2013, and the deceased’s heir is the Plaintiff and C, who is the deceased’s heir.
B. On June 11, 2014, the Plaintiff reported and paid KRW 139,165,980 to the Plaintiff after filing a tax base return on the inheritance tax by designating the taxable value of the inheritance as KRW 1,696,00,000.
C. From August 13, 2009 to May 21, 2012, the Defendant deemed that D donated cash of KRW 449,317,600 to the inheritee (hereinafter “the instant cash”) from August 13, 201, and included the said cash amount in the taxable value of inherited property. ② The Defendant determined that the decedent loaned KRW 100,000,000 to E (hereinafter “the instant money”) totaling KRW 40,000,000 to April 4, 2011, deeming that the amount equivalent to the instant money was also included in the taxable value of inherited property and deemed as KRW 2.43,842,00,000,000,000 for the Plaintiff on June 15, 2015.
(hereinafter “instant disposition”) D.
On October 30, 2015, the Plaintiff appealed to the Tax Tribunal after filing an objection on September 10, 2015. On June 8, 2016, the Tax Tribunal rendered a decision that “The cash in this case was received by D as compensation for mental material compensation due to liquidation of de facto marriage as a spouse in a de facto marital relationship as a spouse in a de facto marital relationship of the inheritee, and does not constitute donation. However, although the cash in this case was merely borrowed from the decedent, it is merely borrowed from the decedent, not from the decedent, and the claim of the inheritee’s loan cannot be deemed as irrecoverable, and thus, the original disposal in this case was deemed to be 49,317,600 won (the cash in this case) from the donated property, thereby correcting the tax base and its tax amount, and the remaining claims are dismissed.”
E. On August 31, 2016, the Defendant inheritance tax amounting to KRW 449,317,600, which is equivalent to the cash of this case, according to the decision of the Tax Tribunal.