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. As C (C; hereinafter “C”) died on September 18, 201, the Plaintiff, his spouse, was permitted to open name from “B” to “A” at the Seoul Southern District Court on July 28, 2008.
D (D), E (E), F (hereinafter referred to as “E”), and Plaintiff D, E, and F (hereinafter referred to as “Plaintiff, etc.” collectively with the Plaintiff, D, E, and F), but did not report inheritance tax.
B. From February 16, 2016 to May 14, 2016, the Defendant issued and notified the Plaintiff, etc. of inheritance tax amounting to KRW 1,617,346,780 (including additional taxes; hereinafter the same shall apply) on July 13, 2016 on the ground that the inheritance tax of the Plaintiff, etc. was confirmed as indicated in the following table C.
(hereinafter “instant initial disposal”). Separated amount (hereinafter “instant initial disposal”). Real estate is invested in kind in G Co., Ltd. (hereinafter “G”) on December 1, 2010 by 537,335,000 C, the value of non-listed stocks of which is non-listed (original) and the amount assessed according to the supplementary evaluation methods under the Inheritance Tax and Gift Tax Act by 11,983, 151, 31, 31, 304, 30, and 30 years or less of the disposal assets prior to the commencement of the inheritance, and the amount equivalent to the interest corresponding to the above loan (such loans free of charge) is the amount assessed according to the supplementary evaluation methods under the Inheritance Tax and Gift Tax Act by 107,467 non-listed stocks issued.
C. On October 6, 2016, the Plaintiff et al. dissatisfied with the instant first disposition and filed an appeal with the Tax Tribunal. On April 28, 2017, the Tax Tribunal decided as follows.
1. In the calculation of the value of inherited property, the transfer income tax and the tax amount carried forward (700 million won) shall be recognized as liabilities, and shall be reflected in the calculation of the value of inherited property
2. C as to whether the leased claim (2.8 billion won) invested in H has been succeeded to G as an investment-in-kind corporation, and whether the inherited real estate and inheritance shares are the heir’s trust property under the name of the heir, and that submitted by C and the Plaintiff.