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(영문) 광주고등법원 2019. 07. 25. 선고 2019누10350 판결

망인이 사망 전 법인에 대한 가지급금 채무를 보유하고 있었는지 여부[국승]

Case Number of the immediately preceding lawsuit

Gwangju District Court-2018-Guhap-449 ( October 17, 2019)

Case Number of the previous trial

Cho Jae-2018-Magju-0637 (2018.06)

Title

Whether the deceased had an obligation to pay the provisional payment to the juristic person before the death

Summary

(See of the first instance judgment) The deceased cannot be deemed to have held a debt owed to the legal entity before the death. Thus, it is reasonable to view that the money withdrawn from the account held in the name of the deceased was reverted to the heir.

Related statutes

Articles 2 and 13 of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 13557, Dec. 15, 2015)

Cases

The revocation of revocation of the imposition of inheritance tax and gift tax by the Gwangju High Court 2019Nu10350

Plaintiff

AAA and 1

Defendant

BB Head of tax office et al.

Conclusion of Pleadings

on October 13, 2019

Imposition of Judgment

on July 25, 2019

Text

1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Cheong-gu and purport of appeal

The judgment of the first instance court shall be revoked. The imposition of KRW 193,913,222 of the inheritance tax against the Plaintiffs on October 12, 2017 by Defendant BB head of the tax office shall be revoked. The imposition of KRW 312,792,035 of the gift tax against Plaintiff A on October 12, 2017 by Defendant CCC head of the tax office shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation concerning the instant case is as stated in the reasoning of the first instance judgment, except where the court stated “No. 25, 2016.11.25” in Section 4, Section 3 of the first instance judgment as “No. 2016.11.22, 2016.11.22.” As such, the court cites the first instance judgment in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.

Therefore, the plaintiff's appeal is just and without merit, and it is so dismissed as per Disposition.