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(영문) 서울고등법원 2019. 08. 21. 선고 2019누30777 판결

상속받은 부동산의 취득가액을 상속세 및 증여세법 제60조부터 제66조까지의 규정에 따라 평가한 가액으로 할 수 있는지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2018-Gu Group-5487 ( November 27, 2018)

Title

Whether the acquisition value of inherited real estate may be the value appraised pursuant to Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.

Summary

The acquisition value of inherited real estate shall be the acquisition value of the inherited real estate appraised by the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.

Related statutes

Necessary expenses for transfer assets under Article 163 (9) of the Enforcement Decree of the Income Tax Act

Cases

2019Nu30777 Revocation of revocation of capital gains tax rectification

Plaintiff

AA

Defendant

a) the Director of the Tax Office

Conclusion of Pleadings

July 10, 2019

Imposition of Judgment

August 21, 2019

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The transfer income tax reverted to the Plaintiff in December 6, 2016 by the Defendant against the Plaintiff on December 6, 2016

The rejection of correction shall be revoked.

Reasons

1. Quotation and revision of judgment of the first instance;

The reason why this Court is used in relation to this case is as stated in the reasoning of the judgment of the court of first instance except where part of the judgment of the court of first instance is used as follows. Thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary Use]

○ The portion of “the deduction amount was notified .................” to “the deduction amount was calculated as xx won, and then the tax base and notice amount was determined as 0 won, and notified to BB.”

○ From 5th to 18th of the judgment of the first instance court shall be followed as follows.

1) Whether the instant disposition goes against the binding force of the preceding administrative disposition

The binding, fair, and final binding power of an administrative disposition is merely impossible to deny the validity of the administrative disposition to the objective extent that the effect of the administrative disposition is effective, and it does not mean that an administrative agency, etc. should be bound by the validity of the administrative disposition until it does not reach the validity of the administrative disposition. In other words, the effect of the administrative disposition in this case is only binding, fair, and final binding only within the objective scope of the administrative disposition’s effect (see Supreme Court Decision 2015Du41562, Aug. 18, 2016) and that the head of a tax office determines the tax base and amount of inheritance tax in this case and notifies BB of the determination thereof (see Supreme Court Decision 2015Du41562, Aug. 18, 2016). However, the effect of the administrative disposition in this case is entirely different from the inheritance tax and its taxation unit and tax item. Thus, the effect of the administrative disposition in this case’s tax base and amount cannot be deemed as effective in calculating the tax base, etc. of the transfer income tax.

○ From 7th to 9th of the judgment of the first instance court, the portion “only .................................”

The assessment of the value of the instant real estate by the director of a tax office of Korea is based on the xx won on the basis of the individual housing price, etc. publicly notified after the commencement of inheritance (i.e., the housing price publicly notified on April 30, 2005, xx won + the standard market price of other buildings) of the instant building, and thus, the officially assessed individual land price of the instant land has already been included in the said publicly notified housing price, notwithstanding the fact that the publicly notified individual land price of the instant land was already included in the above publicly notified individual land price, it is merely deemed that the xx won calculated as above was due to an error in the calculation of adding again

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed.