상속세부과처분취소
1. The plaintiff (appointed party)'s claim is all dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
1. Details of the disposition;
A. The Plaintiff (Appointed Party) and the Appointed C are children of D (Death of August 19, 2002), the Appointed B is the spouse of D, and D is the children of E (Death of June 17, 2001).
[hereinafter] Plaintiff (Appointed Party), Appointed Party B, and C are collectively referred to as “Plaintiffs.”
The Director of the Gwangju Regional Tax Office confirmed that in relation to the inheritance of E, from February 25, 2002 to May 2, 2002, the inheritance tax investigation was conducted from May 9, 2016 to July 6, 2016, and that the report of KRW 4,332,475,880 was omitted in relation to the borrowed deposit owned by E.
The Director of the Gwangju Regional Tax Office deemed that the above 4,32,475,880 won was allocated to E’s spouse F and his children G, H, I, D, J, K, L, and M according to statutory inheritance ratio, and notified the Defendant of the taxation data.
C. Accordingly, on September 22, 2016, the Defendant issued a revised notice of KRW 103,911,022 to the Appointed B, who is the heir of D, KRW 34,662,845 to the Appointed C, and KRW 24,434,351 to the Plaintiff (Appointed Party) (hereinafter “instant disposition”).
The Plaintiffs appealed against the instant disposition on November 7, 2016 and filed an appeal with the Tax Tribunal, but the appeal was dismissed on April 24, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 8, Eul evidence 1 (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiffs' assertion 1) D did not have received the allocation of E's next honorary money. 2) Even if D had succeeded to part of D's next honorary money from E, the plaintiffs filed a report on D's deposit at the time of D's death as inherited property and paid inheritance tax. Thus, the disposition of this case is double taxation.
3) Since D dies within two years after E’s death and inheritance re-established, 90/100 of inheritance tax should be deducted pursuant to Article 30 of the Inheritance Tax and Gift Tax Act. 4) Plaintiffs or D filed a false report on inherited property.