무상대여에 따른 증여의제가액도 상속재산가액에 포함될 증여재산가액에 포함됨[국승]
Seoul Administrative Court 2010Guhap1658 ( October 23, 2010)
National Tax Service Review Inheritance 2009-0026 ( December 22, 2009)
The value of deemed donation due to a gratuitous loan is included in the value of the donated property to be included in the value of the inherited property.
(As in the judgment of the first instance court, if it is interpreted that the value of donated property does not include the value of donated property to be included in the taxable amount of inheritance tax, if there is a possibility of being subject to high rate of inheritance tax, if the method equivalent to the constructive gift other than the method of donation is selected, the high rate of inheritance tax can be exempted from this time.
2012Nu23466 Revocation of Disposition of Revocation of Inheritance Tax Imposition
Seoul Administrative Court Decision 2010Guhap1658 decided July 23, 2010
Seoul High Court Decision 2010Nu26508 Decided April 22, 2011
Supreme Court Decision 2011Du10959 Decided July 26, 2012
October 31, 2012
November 21, 2012
1. All appeals filed by the plaintiffs are dismissed.
2. The plaintiffs are responsible for total costs of the lawsuit after the filing of the appeal.
The judgment of the first instance is revoked. The defendant's disposition of imposition of KRW 000 on August 11, 2009 against the plaintiffs on August 11, 2009 shall be revoked.
The reasons for this court's ruling are as follows: Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are as follows: Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The first instance judgment is justifiable. All appeals filed by the plaintiffs are dismissed.