상속세부과처분취소
1. The judgment of the court of first instance is modified as follows.
On November 1, 201, the inheritance tax of the defendant against the plaintiffs on November 1, 201, 182,451.
1. The part citing the judgment of the court of first instance concerning whether the claim in this case is irrecoverable is identical to each corresponding part of the judgment of the court of first instance, i.e., “the reason why the disposition was taken,” “the plaintiff’s assertion,” “related Acts and subordinate statutes,” and “the claim in this case can be recovered,” and thus, the part citing the judgment of the court of first instance as stated in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
2. Parts to be newly used;
A. The gist of the plaintiffs' assertion that the imposition of an unfair under-reported additional tax is unfair is that the claim in this case was judged as irrecoverable and not included in the value of inherited property even though all procedures that could have been conducted before the filing of the inheritance tax, and therefore, the act of not reporting the claim as inherited property does not constitute an "unfair method" under Articles 47-2 (2) and 47-3 (2) of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201; hereinafter the same) and thus, it is unlawful for the defendant to impose an unfair under-reported additional tax against the plaintiffs.
B. Article 47-3(1) of the former Framework Act on National Taxes provides that “where the tax base reported by a taxpayer falls short of the tax base to be reported under the tax-related Acts, an amount equivalent to 10/100 of the amount calculated by multiplying the calculated tax by the ratio of the amount equivalent to the underreported tax base to the payable tax base shall be added to the payable tax amount.” Articles 47-3(2)1 and 47-2(2) provide that “an unjust method among the tax bases (the method determined by the Presidential Decree, as it violates the duty to report the national tax base or the amount of tax on the basis that the taxpayer conceals or disguises all or part of the fact that serves as the basis for calculating the national tax base