용도 불분명한 추정상속재산은 상속인이 상속받은 것으로 보며 수유자는 제외됨[국패]
Seoul High Court 2008Nu22343 (Law No. 9, 2009)
An estimated inherited property, the use of which is unclear, is deemed to have been inherited by the heir, and excluded by the testamentary donee.
According to the former Inheritance Tax and Gift Tax Act, an unclear amount used as the property prior to the commencement of inheritance shall be deemed to have been inherited by the heir, and it shall be deemed that the heir and testamentary donee have inherited, and it shall be unreasonable to specify the total amount of inheritance tax to the heir and testamentary donee
The contents of the decision shall be the same as attached.
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
The records of this case, the judgment of the court below, and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent