공동상속인으로부터 증여받은 것으로 볼 수 있는지 여부[국패]
Whether it can be seen as a donation from co-inheritors
The wife of an inheritee is registered according to the statutory share of inheritance without consultation with the other co-inheritors, and even if part of the inheritor acquired the property exceeding the inherent share of inheritance, it cannot be deemed as having been donated from other co-inheritors.
Article 31 of the Inheritance Tax and Gift Tax Act: Scope of donated property
The appeal shall be dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
The court below, after compiling the adopted evidence and finding facts as stated in its decision, based on the facts alleged by the defendant, found that the part exceeding the plaintiff's statutory share in the real estate of this case among the real estate of this case is confirmed as the share of inheritance of each inheritor and cannot be deemed to have been donated again from other inheritors after the registration of transfer of inheritance ownership was made. Thus, the court below held that the disposition imposing the gift tax of this case on this premise is unlawful. According to the records and relevant Acts and subordinate statutes, the court below's fact-finding and determination are just, and there are no errors in the misapprehension of legal principles as to Article 31 (3) of the former Inheritance Tax and Gift Tax Act, as alleged in the grounds for appeal.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.