[상속세부과처분무효확인등][공1986.2.15.(767),330]
(a) Whether the appraised value by the Korea Appraisal Board before three months and fifteen days prior to the commencement of inheritance can be deemed as the market value at the time of the commencement of inheritance;
B. A final appeal against a favorable judgment
A. Since the real estate price in Korea belongs to the publicly notified fact that there was an increase in the market price of real estate in Korea, it is reasonable to view it as the market price at the time of the commencement of inheritance unless there is no evidence to deem that the appraisal price offered by the Korea Appraisal Board before about 15 months prior to the commencement of inheritance cannot be the higher price than the market price at the time of the commencement of inheritance
B. An appeal is to seek revocation or alteration of a judgment disadvantageous to himself/herself in favor of himself/herself. Therefore, in light of the nature of the appeal system, an appeal against the judgment in favor of the winning party is not allowed.
A. Article 9(1) of the former Inheritance Tax Act (amended by Act No. 3197 of Dec. 28, 1979); Articles 5(1) and 5(2)1(b) of the former Enforcement Decree of the Inheritance Tax Act; Article 392 of the Civil Procedure Act
A. Supreme Court Decision 85Nu116 delivered on July 23, 1985, Supreme Court Decision 83Da529 delivered on November 8, 1983
Plaintiff 1 and 8 others, Counsel for the defendant-appellant's acceptance
Head of Nam Busan District Tax Office
Daegu High Court Decision 83Gu152 delivered on March 29, 1984
The appeals by plaintiffs 1 are dismissed, and all appeals by plaintiffs 2, 3, 4, 5, 6, 7, 8, and 9 are dismissed.
The costs of appeal are assessed against the plaintiffs.
1. We examine Plaintiff 1’s grounds of appeal (the supplemental appellate brief is filed after the lapse of the submission period, and the reasons for the supplementary appellate brief are determined to the extent that it supplements the grounds of appeal).
According to Article 9(1) of the Inheritance Tax Act (amended by Act No. 3197 of Dec. 28, 1979), the value of inherited property shall be based on the current status as at the time of commencement of inheritance. According to Articles 5(1) and 5(2)1 of the Enforcement Decree of the same Act, when it is difficult to calculate the current status as at the time of commencement of inheritance, the value based on the current status as at the time of commencement of inheritance shall be based on the appraised value in the specific area determined by the Commissioner of the National Tax Service in the case of land and buildings, and shall be based on the standard market value under the Local Tax Act for other areas. According to the facts duly established by the court below, it is reasonable to view that there was no error of law by misapprehending the legal principles regarding the current market value as at the time of commencement of inheritance between 7 months before the date of commencement of inheritance and 8 months after the date of commencement of inheritance.
2. We examine the appeals by Plaintiffs 2, 3, 4, 5, 6, 7, 8, and 9.
An appeal is to seek revocation or alteration of a judgment disadvantageous to himself/herself, and in light of the nature of the appeal system, the appeal against the judgment in favor of him/her cannot be allowed (see Supreme Court Decision 83Da529, Nov. 8, 1983). Therefore, the appeal against the judgment in favor of the above plaintiffs, which accepted the entire claim of the above plaintiffs, is unlawful, and it is not of the nature that can be corrected, and thus, it cannot be dismissed.
3. Therefore, the appeal by Plaintiff 1 is dismissed. The appeal by Plaintiff 2, 3, 4, 5, 6, 7, 8, and 9 is dismissed. The costs of appeal are assessed against the losing party and are so decided as per Disposition by the assent of all participating judges.
Justices Lee Jong-soo (Presiding Justice)