근저당이 설정된 상속부동산의 취득가액을 채권최고액으로 산정할 수 있는지[국승]
District Court-2014-Gu Group-5086 (No. 20, 2016)
Whether the acquisition value of the inherited real estate created by the collateral security may be calculated with the maximum debt amount.
(1) As the assessment amount of the real estate acquired by inheritance under the Inheritance Tax and Gift Tax Act, “the amount of the claim secured by the property concerned” means the remaining amount of the claim as of the evaluation base date, not the maximum debt amount, and thus, applying the balance to the acquisition value of the transferred real estate.
Article 97 (Calculation of Necessary Expenses of Transfer Income Tax)
Seoul High Court 2016Nu39575 Revocation of Disposition of Imposing capital gains tax
Salutian
YThe director of the tax office
Suwon District Court Decision 2014Gudan5086 Decided January 20, 2016
September 30, 2016
October 28, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax (including additional tax) of KRW 735,215,000 for the plaintiff on December 1, 2012 against the plaintiff shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
It shall be quoted by the main sentence of Article 420 as it is.
2. Conclusion
Then, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be concluded.
B. The Plaintiff’s appeal is just and without merit, and it is so dismissed as per Disposition.
this decision is rendered.