상속세 과세대상에 해당하는지 여부[국승]
Whether it is subject to inheritance tax
The actual ownership of the account cannot be deemed changed solely on the fact that the real name is verified in accordance with the real name system of the finance company against the account holder, and the fact that the account holder externally reported the interest income to be global income pursuant to the aggregate taxation system of financial income. The instant deposit is subject to inheritance tax.
Article 1 of the Inheritance Tax and Gift Tax Act
1. All appeals filed by the plaintiffs are dismissed.
2. The appeal costs are assessed against the plaintiffs.
The decision of the first instance court shall be revoked. The decision of the defendant company on January 2, 2004 (the date of January 8, 2004, stated in the purport of the complaint's claim and the appeal petition's purport, seems to be a clerical error in the text of the appeal) shall be revoked as stated in the "tax amount imposed by heir" in the attached Form 202 as stated in the "tax amount imposed by heir."
1. Circumstances of the taxation disposition; and
A. Following the death on October 23, 2002, ○○○○○○, the wife of the deceased, and the Plaintiff, ○○○○○, ○○○, ○○○, ○○○, ○○, and ○○○○, a child of the deceased, inherited the deceased’s property. On April 23, 2003, the value of the inherited property was assessed as KRW 3,01, 631,230, and reported KRW 423,157,646 as inheritance tax.
B. After that, as a result of the tax investigation on the above inheritance report by the plaintiffs, the defendant, as the wife of the plaintiffs, ○○○○ and the husband of the plaintiff ○○○○○○ as of the date of commencing the inheritance, the deposit amount of KRW 3,636,676,39 (hereinafter referred to as the "deposit's deposit amount" refers to the deposit amount of KRW 3,636,676,39 in the name of the deceased 194 financial institutions located in the name of the deceased ○○○○○○○○○○○, which was the wife of the deceased as of the date of commencing the inheritance, shall be deemed to be the so-called borrowed deposit which belongs to the ownership of the deceased, and the amount of the attached Table's deposit amount of KRW 3,636,676,399 in the name of the deceased ○○○○, which is the deceased, shall be additionally included in the inherited property tax, and the total inheritance tax amount of KRW 91,494,8433.25.27
C. On April 6, 2004, the Plaintiffs filed a petition with the National Tax Tribunal for a trial seeking revocation of the instant taxation disposition, but was dismissed on July 19, 2005.
Facts without dispute (applicable to recognition), Gap evidence Nos. 1, 2, and 6-1, Eul evidence No. 1, 2, and 3, and the purport of the whole pleadings.
2. Whether the taxation disposition is legitimate
A. The plaintiffs' assertion
The deposit of this case was donated by the deceased to the plaintiffs and the above ○○○, and ○○○○ in around 1989. However, even after the donation by the deceased, the deposit management was conducted for the plaintiffs and the above ○○, and ○○○○○, even after the donation. Thus, the taxation of this case, which regarded the deposit of this case as the inherited property of the deceased, was unlawful.
B. Determination
(1) Therefore, we examine whether the instant deposit is inherited property as the ownership of the deceased.
(10) From 17, 24, 3, 4, 1, 6, 9, and 1, 2, and 10, 10, and 10, 10, and 10, and 10, respectively, were recorded in an account opened under the name of the deceased at ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○’s deposit account with the above KRW 9,00,00,000 (except for each part which was 4 and 5, 1950, 200, 3,000, 3,000,000 won, and 1,000,000,000 won, and 1,000,000,000,000 won, and 1,000,000 won, more than 1,000,000 won.
Furthermore, in full view of the following circumstances revealed in the proceedings of this case, i.e., the details of withdrawal and use of money from the bank account under the name of the Plaintiffs, etc. until the date on which the inheritance commences, or the amount owned by the account holders was deposited in the account of this case, and the data were not presented as to the Plaintiffs’ share of the interest income accrued from the deposit of this case. The above regular deposit, which was the source of the deposit of this case, was deposited in the financial institution prior to the implementation of the financial real name, and the documents proving the family relationship can be opened with the bank prior to the implementation of the financial real name, and the establishment of a bank account in the name of the family can be established, and the seal affixed to the bank account in the name of the Plaintiffs, which was used only by only one kind, shall be deemed to have been used by the Plaintiffs and ○○○, ○○, ○○, ○○, ○○○, ○○○, and ○○, etc.).
(2) In light of the above facts, it is difficult to believe that ○○○○○○○○○ Deposit No. 1 was deposited in the account under the name of 1 and 5 of the deceased’s KRW 1 and KRW 11 of evidence No. 4 (the same shall apply 1 and 8) and KRW 6-2 of evidence No. 1 and KRW 1 and KRW 100,000, KRW 100 were deposited in the account under the name of 1 and KRW 100,000, KRW 1 and KRW 100,000, KRW 4,000, KRW 1 and KRW 100,000, KRW 1 and KRW 10,000, KRW 6,000, KRW 1 and KRW 10,000, KRW 6,000, KRW 1 and KRW 10,000,000, KRW 1 and KRW 9,000.
(3) Therefore, since the deposit of this case is owned by the deceased and constitutes inherited property, the taxation of this case based on it is legitimate.
3. Conclusion
Therefore, all of the plaintiffs' claims seeking the revocation of the taxation disposition in this case is unlawful and it is without merit, and the judgment of the court of first instance is just, so all of the plaintiffs' appeals are dismissed as it is without merit. It is so decided as per Disposition.
[Attachment]
○ Amount of tax imposed by inheritor
No.
An inheritor
Relationship with the inheritee
Amount of payable tax
1
○ ○
wife
55,350,191 won
2
○ ○
A.
392,356,790 won
3
○ ○
A.
194,346,966 won
4
○ ○
A.
340,003,782 won
5
○ ○
A.
368,192,094 won
6
○ ○
A.
325,572,704 won
Total
2,175,822,520 won
○ Details by account holder of the instant deposit
No.
Account Holder
Relationship with the inheritee
Amount (as of October 23, 2002)
1
○ ○
wife
22,000,000 won
2
○ ○
A.
1,000,078,396
3
○ ○
A.
40,000,000 won
4
○ ○
A.
690,076,554 won
5
○ ○
A.
700,000,000 won
6
○ ○
A.
764,521,449 won
7
Nonparty ○○○
Republic of Korea Republic of Korea
160,000,000 won
8
Nonparty ○○○
Fraudulent
60,000,000 won
Total
3,636,676,399