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. On July 22, 2015, the Plaintiff filed a return of inheritance tax (the taxable value of the inherited property is KRW 1,806,809,094, the inheritance deduction amount is KRW 607,443,572, and the payable tax amount is KRW 287,71,588, etc.) with the Defendant on July 22, 2015.
B. The Defendant, on August 1, 2016, deemed that the decedent’s total amount of KRW 47,777 million transferred to the Plaintiff before the decedent died as follows, and imposed an inheritance tax of KRW 26,250,950 (including additional tax) on the Plaintiff on August 1, 2016.
(2) On January 31, 201, Plaintiff 12,700,000 on January 31, 201, Plaintiff 12,700,000 on January 21, 2013, 201, Plaintiff 10,000,00 on January 21, 2014, Plaintiff 15,00,000,000 [SS] / [SSS] on July 18, 2014, Plaintiff 15,00,000 [SSS] / [SSSSS] without dispute, Plaintiff 1, B, and 2 evidence, and the purport of the entire pleadings
2. Whether the instant disposition is lawful
A. The summary of the Plaintiff’s assertion Nos. 1 and 2 sending the Plaintiff’s study expense to C, his/her grandchildren, because the Plaintiff’s economic difficulty in supporting his/her children. An amount of No. 3 is that the Plaintiff’s funeral expense paid by the Plaintiff’s former wife D was received from the decedent, and the amount No. 4 was used to purchase a heavy vehicle for moving the decedent’s hospital, but was repaid to the decedent on December 17, 2014.
Therefore, it is unreasonable to add the above Nos. 1 through 4 to the taxable value of inherited property.
B. As to the amount Nos. 1 and 2, in order to constitute educational expenses exempt by the Inheritance Tax and Gift Tax Act, it should be “educational expenses” of “responding family members” recognized by social norms.
[Article 46 subparag. 5 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015). In other words, a donor’s duty to support a donee should be recognized, and the amount of donation should be educational expenses.
B) Since lineal blood relatives do not need to share the same livelihood among themselves, they are obligated to support each other (Article 974 of the Civil Act).