상속세부과처분취소
1. The Defendant’s disposition of imposition of KRW 256,973,770 against the Plaintiff on October 6, 2014 is revoked.
2...
Details of the disposition
The plaintiff is the wife of the deceased B (hereinafter referred to as the "the deceased"), C is the dynamics of the deceased, D, and E, and F is the center of the deceased.
The Deceased died on January 2, 2012, and the Plaintiff inherited the deceased’s property.
On August 30, 2012, on the ground that at the time of the deceased’s death, the Plaintiff assumed a total of KRW 600,000,000 for C, D, and E, the Plaintiff calculated the taxable value of inherited property after deducting the value of inherited property from the value of inherited property, and then paid it by self-return after maturity of KRW 62,397,893.
On October 6, 2014, the Defendant determined and notified the Plaintiff of KRW 256,973,770 of the inheritance tax, on the ground that the obligation of the Deceased against C, D, and E is not verified, and calculated the taxable value of inherited property.
(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed a request for a trial with the Tax Tribunal on April 24, 2015, following the filing of an objection on December 30, 2014, but the Tax Tribunal decided to dismiss the request for a trial on July 7, 2015.
[Grounds for recognition] The plaintiff's assertion that there is no dispute, Gap's evidence Nos. 1 through 3, 10, 19, 22, 23, and Eul evidence Nos. 1 (including a serial number; hereinafter the same shall apply), and the purport of the whole pleadings as to the disposition of this case is legitimate, and the plaintiff's assertion that the disposition of this case is legitimate as a whole. After being used in brain stroke on December 2003, the plaintiff's claim that C, D, and E lend money for loans, hospital expenses, living expenses, etc. from around September 2004 to January 2005, C lent KRW 240,000,000, D's total sum of KRW 120,000,000 and KRW 60,000,000 to the deceased.
After the deceased’s continuous approval of the above debt, the above debt remains as it existed at the time of the deceased’s death, and the Plaintiff sold the real estate owned by the deceased and liquidated each debt against C, D, and E with the price for the sale.
Therefore, the deceased's total amount of KRW 600,000,000 for C, D, and E actually existed.