상속재산 과세가액에서 채무 등을 공제하는 경우 부수 인정여부 (심리 불속행 판결)[국패]
If debts, etc. are deducted from the taxable value of inherited property, whether it is incidental (a judgment without hearing).
Where the amount obtained by subtracting debts, etc. from the taxable value of inherited property is incidental, it shall not be deemed zero, and it shall be recognized as an incidental amount as it is, without regard to " zero"
Article 13 of the Inheritance Tax and Gift Tax Act
The appeal is dismissed.
Costs of appeal shall be borne by the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.