상속세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff’s spouse B (hereinafter “the deceased”) died of a chronic closed disease on April 11, 2015, and the Plaintiff, a sole heir of the Deceased, reported and paid KRW 8,936,620 on September 2, 2015.
B. From March 22, 2018 to June 17, 2018, the Defendant conducted an inheritance tax investigation on the deceased, and confirmed KRW 138,220,593, including the aggregate amount of KRW 7,411,790, which was withdrawn from the deceased’s account on April 11, 2015, which was the date commencing the inheritance, as estimated inherited property, on April 14, 2014 to April 11, 2015, the Defendant confirmed KRW 139,651,324 as indicated in the following table by reflecting the decision following the Plaintiff’s request for pre-assessment review, and on October 2, 2018, the Defendant determined and notified the Plaintiff of KRW 13,814,780, which was the date of commencing the inheritance.
(2) The amount of net withdrawal (i) KRW 83,318,135 won (ii) KRW 83,06,07,073 won (i) KRW 200,252,040,476 won (i) KRW 202,040,47 won (ii) KRW 21,981,057 won (iii) KRW 21,981,981,057 won (iii) 178,271,005 won (iv) KRW 180,05 won (ii) KRW 200,40,412,408,419,419 won (iii) 178,271,05 won (iv) 180,05 won (iii) 40,412,412,408,305 won (iii) 2050,139,530,539)
C. On December 21, 2018, the Plaintiff filed an objection against the instant disposition, and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s claim on September 25, 2019.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is governed by the principle of non-taxation in relation to the calculation of the period of time, and the same applies to the calculation of the period of time. Thus, the date of commencing inheritance is included in the period of “within one year before the date of commencing inheritance” under Article 15(1)1 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”).