사전증여 및 상속 부동산 가액 산정[국승]
Seoul High Court-2016-Nu-7611 (Law No. 17, 2017)
Calculation of Preliminary Donation and Inheritance Real Estate Value
The money transferred from the deceased constitutes a donation, and the calculation of legal reserve of inheritance property and the assessment of the inheritance tax base differs from the purpose and method. This circumstance does not have any binding force in evaluating the market value of inherited property.
Article 94 of the Income Tax Act
2017Du46301
IsaA
BB Director of the Tax Office
oly 2017.17
. 14, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by