[상속세등부과처분취소][공1989.6.1.(849),763]
Whether the appraisal value of the Korea Appraisal Board before three years prior to the commencement of the inheritance can be deemed the market value at the time of the commencement of the inheritance (affirmative)
In light of the fact that the real estate market price of Korea has increased up to three years prior to the commencement of inheritance, the appraisal price of the Korea Appraisal Board cannot be deemed as higher than the market price at the time of inheritance, and barring any special circumstance to deem that there had been a decline in the market price or a change in land situation among them, it cannot be deemed that it was erroneous to impose a tax on the Korea Appraisal Board on the market
Article 9(1) of the Inheritance Tax Act
Supreme Court Decision 85Nu116 Decided July 23, 1985
Plaintiff 1 et al., Counsel for the plaintiff-appellant and one other, Counsel for the plaintiff-appellant-appellee)
Head of Dong Busan District Office
Daegu High Court Decision 87Gu39 delivered on December 11, 1987
The judgment below is reversed and the case is remanded to the Daegu High Court.
We examine the grounds of appeal.
According to the reasoning of the judgment below, the court below determined that there is no other data to recognize the market price at the time of the commencement of inheritance after accepting the judgment of 85Nu1116 delivered on July 23, 1985, where the appraisal value of the Korea Appraisal Board was 18,168,79 won on January 8, 1981, which was 3 years prior to the commencement of inheritance, and where there was no reasonable appraisal before the commencement of inheritance three years prior to the commencement of inheritance and there was no change in land conditions, it cannot be viewed as the market price at the time of the commencement of inheritance after 3 years, and there was no other data to recognize the market price at the time of the commencement of inheritance after accepting the judgment of 85Nu116 delivered on July 23, 195
However, since the real estate market price in Korea has increased until now belongs to the fact of public notice, the above appraisal value before the commencement of the inheritance in this case cannot be deemed as higher than the market price at the time of inheritance unless there are special circumstances to the contrary, and thus, it cannot be deemed that the above appraisal value should not be deemed as the higher price than the market price at the time of the commencement of inheritance unless there are special circumstances to deem that there was a decline in the market price or a change in land situation, and the above judgment of party members should be deemed as identical
If so, the above fact-finding by the court below is against the rules of evidence, and this is affected by the judgment, so it is reasonable to point this point.
Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Young-ju (Presiding Justice)