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 September 17, 1998, the Defendant notified the heir, including the Plaintiff, of additional correction of KRW 1,034,898,778 (including additional tax) on February 12, 2014, on the ground that the heir, who died on September 17, 1998 (hereinafter “the decedent”), acquired by the decedent in return for and payment of inheritance tax, omitted from inherited property the land (i) through (vii) under title trust, acquired by the decedent in return for and payment of inheritance tax.
(2) On December 30, 1978, 277.6/832.7, the Plaintiff (the decedent’s address) on December 30, 277.6/8, 277.6/82.7 D (E’s househousehousehouse) in Seodaemun-gu Seoul, Seodaemun-gu, Seoul (the decedent’s address) on September 29, 198. < Amended by Presidential Decree No. 18868, Sep. 23, 1988; Presidential Decree No. 18685, Sep. 23, 1965.5 G (the decedent’s person’s address) (5) 13.52/695.5 E (the decedent’s wife’s wife’s wife’s address) 6.23/695.695.5 (the decedent’s wife’s wife’s wife’s address) 132.23/695.84/1884.684. 28685)
On April 23, 2014, the Plaintiff filed a request for an examination with the Board of Audit and Inspection against the initial disposition. On June 4, 2015, the Plaintiff was deemed excluded from inherited property on the ground that: (a) on the ground that, not on the ground that, on the date five years elapsed prior to the date of commencing the inheritance, the Plaintiff was donated by the decedent on December 30, 1978 or September 29, 198; (b) on the ground that, on the land of paragraph (7), the decedent was respectively nominally trusted to D, H, and J, and was dismissed to the effect that it is included in inherited property.
(Provided, That for the land of port, the error in calculating the area was recognized).
On July 14, 2015, the Defendant revised the tax amount of the original disposition to KRW 1,034,898,778 (including additional taxes) according to the purport of the said decision by the Board of Audit and Inspection.
(A) The following facts are found: (a) there is no dispute over the remaining part of the original disposition (hereinafter “instant disposition”); (b) evidence No. 1; (c) evidence No. 1-2; (d) evidence No. 1-2; (e) evidence No. 1-2; (e) evidence No. 3-1; and (e) evidence No. 4-1.