(심리불속행) 상속개시전 영농에 종사한 것으로 볼 수 있는지 여부[국승]
Seoul High Court-2018-Nu-50187 (24 April 2019)
(C) Whether a person can be deemed to have engaged in farming prior to commencement of inheritance
(1) It is difficult to deem that the Plaintiff and the decedent were engaged directly in farming by performing more than half of the farming work on the instant land as their own labor force for more than two consecutive years prior to the commencement date of the inheritance solely with the documents submitted by the Plaintiffs.
Article 16 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act
2019Du40352 Revocation of Disposition of Levying Inheritance Tax
KimO and 3
AA Head of the Tax Office
Seoul High Court Decision 2018Nu50187 Decided April 24, 2019
January 17, 2019
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as