[상속세등부과처분취소][공1985.9.1.(759),1126]
The case holding that even if a person is residing in the Republic of Korea and operates a building business, or enters a temporary school immediately before the death of a child, he shall not be deemed to have an address in the Republic of Korea under Article 2 (2) of the Inheritance Tax Act, and is a resident of a foreign country temporarily residing in the Republic of Korea.
The case holding that even if a person stays in the Republic of Korea and operates a building business and enters a temporary school before the death of a child, he shall not be considered as a person who temporarily stays in the Republic of Korea for business and has not had an address in the Republic of Korea under Article 2 (2) of the Inheritance Tax Act.
Article 2(2) of the Inheritance Tax Act
Plaintiff
Head of Jeju Tax Office
Gwangju High Court Decision 82Gu61 delivered on August 23, 1983
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
We examine the Plaintiff’s ground of appeal.
According to the reasoning of the judgment below, the court below found that the deceased non-party 1, his wife, and non-party 2, and the non-party 3 did not have resident registration in Japan and had registered their residence in Japan, and that they continued to reside in Japan and went to school. The above non-party 4 and the plaintiff were frequently living in Japan to look at his domicile, and the above non-party 1 did not own a house for the purpose of residing in Japan until the time of the commencement of the inheritance tax even though they had sufficiently re-existent, and the above non-party 3 did not own a property in Japan at the time of the commencement of the inheritance tax, but the above non-party 4 and the non-party 1 did not have a legitimate legal reasoning as to inheritance tax and the non-party 1's accommodation in Korea as it did not constitute the above non-party 1's house at the time of the commencement of inheritance tax of this case. In full view of these facts, the court below found that the above non-party 1 and the above non-party 1's house were legitimate within Korea.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jong-soo (Presiding Justice)