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(영문) 서울고등법원 2015.09.03 2015누33914

상속세처분 취소청구

Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The part written after the dismissal shall be referred to as "in the end of the present Supreme Court (2013Do12821)" in the 9th 23th 23th 2015 as "the Supreme Court (2013Do12821) was sentenced to a judgment dismissing the appeal by the prosecutor in the Supreme Court on August 27, 2015."

Part 10 of the 19th page "each letter of resignation in the name of the person" shall be read as "each letter of resignation in the name of the person."

10The following shall be added to the following:

(4) As to the suspected violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) with the content that “the Plaintiff evaded inheritance tax by concealing an unregistered amount” upon the accusation of the director of the Seoul Regional Tax Office, the Plaintiffs received a disposition of non-prosecution on February 20, 2013 (not guilty) on the charge of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) from the Seoul Central District Public Prosecutor’s Office; as a result of the investigation conducted by the Seoul Central Public Prosecutor’s Office, the order for re-investigation was issued and re-investigation was again investigated; on February 6, 2015, the Plaintiffs received a disposition of non-prosecution (not suspected of being inherited to the Plaintiffs on the ground that “the deposit in the name of the instant SPC cannot be deemed as being the deceased’s personal property,” and on April 15, 2015, the Seoul Central Public Prosecutor’s appeal was dismissed by the Seoul High Public Prosecutor’s office on April 15, 2015.”

Part 9 of the 16th page "Written Submission of Personal Information" is to read as "Written Submission of Personal Information".

2. The decision of the first instance court is justifiable, and the defendant's appeal is dismissed as it is without merit.