(심리불속행) 유류분반환청구권의 행사로 화해권고결정에 따라 이전받은 재산은 피상속인의 상속재산에 해당함[국승]
Busan High Court 2014Nu21462 ( November 26, 2014)
(Trialless Conduct) The property transferred according to the decision of recommending settlement by exercising the right to claim a return of legal reserve of inheritance falls under the inherited property of the inheritee.
It is reasonable to regard the amount of money that is judged to have been transferred according to the ruling of recommending settlement upon the exercise of the right to claim the return of legal reserve of inheritance to be included in the taxable value of inheritance.
Article 1 of the Inheritance Tax and Gift Tax Act
2014Du47266 Revocation of Disposition of Revocation of Inheritance Tax Imposition
Yellow AA
Head of Eastern Tax Office
Busan High Court Decision 2014Nu21462 Decided November 26, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.