상속재산인 일 동의 건물 평가방법[국승]
Seoul Administrative Court Decision 2014Guhap65783 decided January 13, 2015
Seocho 2014west 1796 ( July 7, 2014)
Method of assessment of one building, inherited property
Where a part of a building which is the inherited property is not leased on the condition that it is not leased on the condition that it is separated from the leased part, the value of the leased part shall be assessed by the method under Article 61(5) of the Inheritance Tax and Gift Tax Act, and Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, and the value of the latter part shall be assessed by the method under Article 61(1) of the Inheritance Tax and Gift Tax Act,
Article 61 of the Inheritance Tax and Gift Tax Act: Appraisal of Real Estate
2015Nu35170 Revocation of Disposition of Levying Inheritance Tax
HanB-4, an action taken by the deceased LAA, HanB-4
CC director of the tax office
Seoul Administrative Court Decision 2014Guhap65783 decided January 13, 2015
November 4, 2015
November 18, 2015
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. The defendant revoked the disposition of imposition of KRW 00,000,000,000 against the deceased lowestA on February 4, 2014 (the "Plaintiff" is replaced by the "the deceased" as the application for the continuation of a lawsuit made in the trial).
1. Quotation of judgment of the first instance;
The court's explanation of this case is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance except for the following modifications.
○ 2, 8 and 2, 3 and 4, and 1 under 3 side "the plaintiff" shall be called "the net leastA".
○ 3 10 - 10 - 8 - 6 - 7 - 7 - 7 - 9 - "the plaintiff" shall be "the plaintiff".
From 5 pages to 3, "the plaintiff has used" means "the net lowestA has used it."
The following shall be added between the 3rd parallel and the 7th parallel parallel:
H. As the deceased died on September 2, 2015 during the instant lawsuit, the Plaintiffs, the heir, taken over the lawsuit.
○ 5, 10 to 17, each of which is as follows:
As can be seen, Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act on the evaluation of inherited property (hereinafter “the Inheritance Tax and Gift Tax Act”) provides for the purport of approaching the principle of market value under Article 60(1) of the Inheritance Tax and Gift Tax Act on the evaluation of inherited property pursuant to Article 61(5) of the Inheritance Tax and Gift Tax Act. Article 61(5) of the Inheritance Tax and Gift Tax Act and Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provide that the said provision shall apply to the leased building’s rent, etc. The non-leased portion cannot be deemed as either waiver or exclusion of the evaluation of the value of the leased portion, and the converted value of the leased portion cannot be deemed as reflecting the market value of the leased portion as well as difficult to be deemed as reflecting the market value of the leased portion, and thus, the converted value alone cannot be deemed as the market value of the entire building (see Article 90(2) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act and Article 50(7).5).
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.