상속세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
The "transfer of credit for five pages" shall be deemed "transfer of credit or issuance of a receipt certificate" for five pages.
2. The “entry” of 8 pages (the surface of the Do shall be excluded from the number of pages) shall be changed to “each entry”.
The 3rd parallels to 14th parallels are as follows:
We examine whether the number 1 and 2 donated earlier can be viewed as C’s educational expenses.
According to the evidence evidence Nos. 5 and 6, the Plaintiff’s transfer of overseas to Japan from around 2013 to 2015 can be acknowledged, and the fact that C was studying abroad in Japan around that time.
However, each of the above facts and evidence Nos. 13 and 14 is insufficient to recognize that 1 and 2 amount were used as educational expenses of C, and there is no other evidence to prove otherwise.
Therefore, since the amount of Nos. 1 and 2 cannot be viewed as educational expenses of C, the Plaintiff’s assertion on Nos. 1 and 2, which are attached on different premise, cannot be accepted.
The part of the 3rd to 21th parallel 16th parallel 16th parallel 21th parallel 3th parallel 16th parallel 21th parallel 3th parallel 1th parallel 1th parallel 20th parallel 3th parallel 16th parallel 3th parallel 20 as follows: (a) the Plaintiff’s mother died on January 14, 2014; (b) the Plaintiff’s wife D’s wife deposited KRW 14,210,650 in a credit card at a funeral hall, etc.; (c) the Plaintiff’s wife paid KRW 7,936,800 in total on January 18, 2014; and (d) the Plaintiff deposited KRW 6,22,00 in D’s account in total; and (d) the Plaintiff deposited KRW 7,167,300 in D’s account on January 28, 2014.
However, the above facts alone are insufficient to recognize that the amount No. 3 of the plaintiff's funeral expenses settled by D was settled by the decedents, and there is no other evidence to acknowledge it.
Therefore, the plaintiff on the amount of No. 3.